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Oblique rotation should be used when
Variable Cost
Costs that fluctuate in direct proportion to changes in the level of activity or production volume, such as raw materials and packaging.
Machine-Hours
A measure of the actual time a machine is operated, used in allocating manufacturing overhead costs to units of production based on usage of machines.
Flexible Budget
A flexible financial blueprint that shifts with alternations in activity volume or intensity.
Catering Supplies
Materials and goods used in the provision of catering services, including food, beverages, utensils, and equipment.
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