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____________________ special files are related to devices,such as disks,and send information using blocks of data.
Standard Cost
A pre-determined cost of manufacturing a product or delivering a service, calculated to help manage budgets and performance evaluations.
Unfavorable Variance
A situation where actual costs exceed budgeted or expected costs, often indicating a need for operational adjustments.
Standard Cost
A predetermined cost of manufacturing, labor, and materials, used for setting budgets and controlling costs.
Actual Cost
The real cost incurred for goods, services, or other items, as opposed to budgeted or estimated costs.
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