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Which of the following will NOT cause a control to fail to produce expected results?
Unfavorable Variances
Differences where actual costs are higher than standard or expected costs in budgeting.
Cost Variance
The difference between the estimated cost of a project or production and the actual cost incurred.
Standard Cost
A predetermined cost of manufacturing, established based on historical data, for the purpose of budgeting and performance evaluation.
Actual Cost
The true cost incurred to produce a good or deliver a service, including all direct and indirect expenses.
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