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Identify and describe the three potential barriers to international trade.
Spending Variance
The difference between the actual amount spent and the budgeted amount for a specific period, indicating under or overspending.
Variable Overhead
Costs that change with the level of production or service activity.
Activity Level
A metric indicating the volume or intensity of operations in a company, affecting its costs and resources.
Fixed Overhead
A set of costs that do not change with the level of production or sales, such as rent, salaries, and insurance.
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