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An analysis was completed for ABC Company for 2019 with the following column labels: (1) Actual (2) Variance (3) Flexible Budget (4) Variance (5) Master

An analysis was completed for ABC Company for 2019 with the following column labels:

(1) Actual (2) Variance (3) Flexible Budget (4) Variance (5) Master Budget

What is the name of the variance represented by column (4)?

Group of answer choices

Sales Volume Variance

Flexible Budget Variance

Master Budget Variance

Total Operating Variance

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