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The middle germ layer is the
Spending Variance
The difference between the actual and budgeted spending. It is used in budgetary control to identify discrepancies and manage costs.
Travel Expenses
Costs associated with traveling for the purpose of conducting business-related activities.
Customers Served
The total number of customers who have been provided with a product or service.
Spending Variance
The variance between the anticipated budget for expenses and the actual expenditure incurred.
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