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21. How is the contribution margin ratio calculated? (18) 23. Calculate the overhead rate. (15) 24. When is a static budget appropriate in evaluating

21. How is the contribution margin ratio calculated? (18) 23. Calculate the overhead rate. (15) 24. When is a static budget appropriate in evaluating a manager's performance? (23) 25. What causes an unfavorable materials quantity variance to occur? (24) 26. Top management's reaction to a difference between budgeted and actual sales often depends on

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