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Definitions:
Total Sales Variance
The difference between a company's actual sales and its budgeted or projected sales, indicating performance deviations.
Average Price
The mean price of a product or stock over a specific period, calculated by dividing the total cost by the number of units.
Direct Materials Price Variance
The difference between the actual cost and standard cost of materials used in production, highlighting efficiency in procurement.
Expected Total Sales
The forecasted amount of sales a business anticipates to achieve in a specific period, calculated based on market research and historical sales data.
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