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Which one of the following would be considered a disruptive innovation?
Sales Variance
Sales variance is the difference between actual sales and budgeted or planned sales, used to assess performance.
Variable Costs
Costs that vary directly with the level of production or business activity.
Fixed Costs
Fixed costs are business expenses that remain constant regardless of the level of production or sales, such as rent, salaries, or insurance premiums.
Sales Volumes
The quantity or number of products sold or services rendered in a particular period of time.
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