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A person with type O blood can receive blood from a person with type AB blood.
Spending Variance
The difference between the budgeted amount of expense and the actual amount spent.
Fixed Cost
Costs that remain constant regardless of the level of production or sales activities, such as lease payments and management salaries.
Indirect Materials
Materials used in the production process that cannot be directly linked to a specific product.
Flexible Budget
A budget that adjusts or varies with changes in volume or activity, allowing for more accurate budgeting and control in dynamic environments.
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