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A cell that "drops out" of the cell cycle
Fixed Cost
Expenses that do not change with the level of output or sales, remaining constant even if the business activity varies.
Activity Variance
The difference between what was expected in terms of expenses or revenues for a particular activity level and what was actually realized.
Vehicle Operating Cost
The total expense associated with keeping a vehicle running, including fuel, maintenance, insurance, and depreciation.
Spending Variance
The difference between the actual amount spent and the budgeted amount for a particular expense category in a specific period.
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