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A materials usage variance can be caused by all the following except:
Average Collection Period
A financial metric that measures the average number of days it takes a company to collect payments from its credit sales.
Fixed Assets
Long-term tangible assets held for business use and not expected to be converted to cash in the upcoming fiscal year, such as machinery, buildings, and land.
Full Capacity
The maximum level of output that a company can sustain over a long period without increasing its resources.
Sales Level
The total volume or value of all products or services sold by a company within a specific period.
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