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12. Which of the following conditions normally would not indicate that standard cost should not be revised Actual cost deferred from the standard cost for for the preceding week 13. The following sales budget has been prepared for the first quarter January 200,000 $ February $300,000 March $360,000 The cash sales are 40% of total sales Current sales are collected as follows Month of sale 30% First month following sale 40% Second month following sale 25% Show the total cash collections for the month of March 292800