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What are the major advantages of secondary internal data?
Actual Price
The genuine cost at which a transaction has occurred or will occur, without any adjustments or discounts.
Overhead Variance
The difference between the actual overhead incurred and the overhead allocated to production during a given period.
Flexible Budget
A projection of budget data for various levels of activity.
Overhead Applied
The portion of overhead costs allocated to individual products or job orders based on a predetermined rate.
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