[Solved] Why is it difficult to view low-surface-brightness objects, such as the Andromeda Galaxy, with the naked eye? Does the view improve with the use of a telescope? What is needed to get a bright, clear view of the Andromeda Galaxy, as commonly seen in pictures? Activity-Based Budgeting (ABB): A budgeting approach that determines the cost of activities necessary for producing a product or service, aiming to improve cost efficiency. Activity-Based Costing (ABC): A costing methodology that assigns overhead and indirect costs to specific activities, thereby providing more accurate cost information. Sales Volume: Refers to the number of units of product or service sold by a company over a specific time period, indicating business activity level. Unfavourable Variance: A financial metric indicating that actual costs were higher or revenues were lower than the planned or standard amounts.