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Removal of particulates from smokestack gases
Actual Output
Refers to the actual quantity of goods or services produced by a company, differentiating from planned or projected output.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity.
Fixed Costs
Costs that do not vary with changes in the volume of production or sales, such as rent, salaries, and insurance.
Activity Level
A measure in cost accounting that identifies the extent to which cost drivers affect the cost of producing goods or services.
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