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Which of the following classifications best describes the behaviour of Cost B?
Medical Supplies
Items used in healthcare settings for treatment, diagnosis, or preventive measures, including equipment and consumable goods.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels, making it more useful for management control.
Equipment Depreciation
The allocation of the cost of tangible assets over their useful lives, reflecting the reduction in value due to wear and usage.
Spending Variance
The difference between the budgeted or planned amount of expenses and the actual amount spent.
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