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In working with capital budgeting, what does a post-audit do?
Standard Rate
A predetermined or fixed cost rate that is applied uniformly across units, activities, or time for budgeting or billing purposes.
Unfavorable Cost Variance
A variance that occurs when the actual cost exceeds the standard cost.
Favorable Cost Variance
A variance that occurs when the actual cost is less than standard cost.
Standard Cost
A predetermined cost of manufacturing, storing, and marketing a product, used for budgeting and performance evaluation.
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