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What kind of departmentalization happens when an organization is divided into operations related to different products?
Efficiency Variance
The difference between the actual input used in production and the standard input that was expected to be used.
Spending Variance
The difference between the actual amount spent and the budgeted amount for a category or period, indicating over or underspending.
Quantity Variance
The difference between the actual quantity of materials or labor used in production and the expected (or standard) quantity.
Overhead Cost Variance
The difference between the actual overhead costs incurred and the standard or expected overhead costs.
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