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Various definitions and terminology appear in texts in management accounting on the subject of the preparation and interpretation of fixed overhead variances; but the fixed overhead variance and the sub-analysis of this variance in standard absorption costing is shown as...

Variance analysis – fixed overhead variances

Various definitions and terminology appear in texts in management accounting on the subject of the preparation and interpretation of fixed overhead variances; but the fixed overhead variance and the sub-analysis of this variance in standard absorption costing is shown as:

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