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The forward pass in a critical path algorithm involves:
Variable Costs
Expenses that change in proportion to the activity of a business, such as costs for raw materials or production supplies.
Variance Account Balances
The difference between budgeted and actual figures in accounting, requiring analysis to manage and adjust financial performance.
Cost of Goods Sold
The direct costs attributable to the production of the goods sold by a company, including labor, material, and overhead expenses.
Fixed Budget
A budget that remains unchanged over the budget period regardless of changes in the level of activity.
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