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In codes, code symbols may represent ________.
Static Budget
A fixed budget based on a specific level of activity and does not change with the actual level of activity.
Favorable Differences
Variations between budgeted and actual figures that are advantageous to the company, indicating better performance or savings.
Unfavorable Differences
Variances that occur when actual costs are higher than the budgeted or standard costs, often considered as negative variances.
Relevant Range
The range of the activity index over which the company expects to operate during the year.
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