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The total variable cost flexible-budget variance includes all the following except:
Ice Ages
Periods of long-term reduction in the temperature of Earth's surface and atmosphere, resulting in the expansion of continental and polar ice sheets.
Continents
Large landmasses on Earth's surface, conventionally counted as seven: Africa, Antarctica, Asia, Australia, Europe, North America, and South America.
Oceans
Oceans are large bodies of salt water that cover approximately 71% of the Earth's surface, divided into five major basins: the Pacific, Atlantic, Indian, Southern, and Arctic Oceans.
Landscape
An area of land that is defined by its features, natural and human-made, visible from a particular location.
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