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In general, business planning involves three distinct steps. Discuss these three steps.
Labor Efficiency Variance
The difference between the actual hours worked and the standard hours expected, multiplied by the standard labor rate.
June
The sixth month of the year in the Gregorian calendar.
Variable Overhead Efficiency Variance
The difference between the actual variable overheads incurred and the standard variable overheads expected for the actual production, due to efficiency.
February
The second month of the year in the Gregorian calendar, typically consisting of 28 days, or 29 in leap years.
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