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Assuming I have the following Units 30 20 Actuals Budget Sales 300 180 VC 240 150 CM 60 30 FC 10 20 NI 50 10

Assuming I have the following Units 30 20 Actuals Budget Sales 300 180 VC 240 150 CM 60 30 FC 10 20 NI 50 10

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Did the Manager good a good job for: Variable Costs - Favourable / (Unfavourable)

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