What is the name of this compound? 
Definitions:
Actual Level
The real, observed state or value of a variable or metric at a given point in time, opposed to theoretical or planned levels.
Fixed Costs
Expenses that do not change with the level of production or sales, such as rent, salaries, and insurance premiums.
Performance Reports
Documents that compare actual business results to planned or budgeted figures to evaluate performance.
Flexible Budget
A budget that adjusts or flexes with changes in volume or activity levels, used to compare actual performance against what should have occurred at the actual level of activity.
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