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The multiplier is greater than 1 because a change in autonomous expenditure leads to
Unit Amount
A specific quantity or measure of something, often used to standardize measurements or compare values.
Total Amount
The aggregate sum or the entirety of a particular set of numbers, values, or transactions, representing the overall total.
Materials Price Variance
The difference between the actual cost of materials and the expected (or standard) cost, used in budgeting and cost management.
Materials Quantity Variance
Materials Quantity Variance is the difference between the actual amount of materials used in production and the expected (or standard) amount, affecting cost management.
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