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Operating Results
The financial outcomes achieved from a company's core business operations.
Variable Factory Overhead
Costs of production that fluctuate with the level of output, including utilities and materials not directly tied to a product's manufacture.
Controllable Variance
The difference between actual and budgeted figures that is within the control of a manager, used for assessing performance.
Controllable Variance
The difference between actual costs and budgeted costs that management has the power to influence or control through decisions and actions.
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