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Which of the following is an implementation mistake related to the balanced scorecard?
Avoidable Costs
Costs that you get back if you shut down operations.
Variable Costs
Costs that vary directly with the level of production or sales volume, such as raw materials or labor expenses.
Fixed Costs
Business expenses that remain constant regardless of the level of production or sales activity, such as rent, salaries, and insurance.
Average Costs
The total cost of production divided by the number of goods produced, reflecting the average expense per unit.
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