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An 8.0-cm radius disk with a rotational inertia of 0.12 kg.m2 is free to rotate on a horizontal axis.A string is fastened to the surface of the disk and a 10-kg mass hangs from the other end.The mass is raised by using a crank to apply a 9.0-N.m torque to the disk.The acceleration of the mass is:
Controllable Variance
The difference between actual budgeted costs and the controllable costs within a budget period.
Fixed Factory Overhead
Indirect manufacturing costs that remain relatively constant regardless of the level of production, such as rent, depreciation, and salaries of factory supervisors.
Volume Variance
The difference between the expected volume of sales or production and the actual volume, which can impact costs and profitability.
Fixed Factory Overhead
The consistent, non-variable costs associated with operating a factory, such as rent, utilities, and salaried personnel.
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