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The TORA model suggests five major strategies for attitude change.Describe these strategies.
Fixed Manufacturing Overhead Budget Variance
The discrepancy between the budgeted fixed overhead costs and the actual fixed overhead incurred during production.
Fixed Manufacturing Overhead Volume Variance
The difference between the budgeted and actually applied fixed manufacturing overhead, based on standard costs for a given period.
Fixed Overhead Budget Variance
The difference between actual fixed overhead costs and the budgeted or expected fixed overhead costs.
Volume Variance
A measure of the difference between the budgeted and actual volume of production, impacting costs.
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