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Muscle cells are stimulated by acetylcholine released from the terminals of
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.
Variable Factory Overhead
Costs in manufacturing that vary with the level of production output, such as utilities and materials used in the production process.
Controllable Variance
The difference between actual budgeted costs and the controllable costs within a budget period.
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