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The axis is C1.
Spending Variance
The difference between the budgeted amount of expense and the actual amount spent.
Standard Rate
A predetermined cost or price used as a benchmark for evaluating the efficiency or effectiveness of operations.
Spending Variance
The difference between the actual amount spent and the budgeted amount for a specific period, indicating under or overspending.
Variable Overhead
Costs that change with the level of production or service activity.
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