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____________ looks at the dialogue between the storyteller and the listener.
Fixed Factory Overhead Volume Variance
This calculates the difference between the budgeted and actual volume of production, affecting the fixed overhead costs allocated to each unit of production.
Variable Factory Overhead Controllable Variance
The difference between the actual variable overhead costs and the budgeted costs controllable by management.
Variances
Differences between planned and actual performance in budgeting or costing.
Standard Costs
Predetermined or estimated expenses that are often used to measure the performance of manufacturing departments or operations.
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