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Manipulation and Co-Optation Involve Selectively Using Information and

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Manipulation and co-optation involve selectively using information and


Definitions:

Sales Variance

Captures the effect of quantity sold holding the mix of products sold constant.

Overhead Variances

The difference between actual overhead costs incurred and the standard or budgeted overhead costs.

Variable Overhead

The indirect expenses that fluctuate with the level of production activity, such as utilities for the manufacturing plant.

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