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If the sum of the external torques on a system is zero,there is
Unfavorable Activity Variance
A discrepancy where the actual cost exceeds the budgeted or planned cost in managerial accounting, often analyzed in the context of activity-based costing.
Flexible Budget Performance Report
A report that compares the actual performance and expenditures of a business against a budget that adjusts with the level of activity, helping to provide a more accurate basis for comparison and analysis.
Supplies Cost
The expense incurred to purchase supplies needed for the operation of a business.
Cost Formula
An equation used to determine the total cost of production or service delivery, factoring in fixed and variable costs.
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