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Can you please explain the excel functions that were used to come up with these numbers in the budget? Also, can the flexible budget be

Can you please explain the excel functions that were used to come up with these numbers in the budget? Also, can the flexible budget be explained? The one that is left blank?

The document is WHiggs_CreatingBudgetsandEvaluatingPerformance_090615

Prepare a performance report based on the actual results, flexible budget, and master budget. Prepare a flexible budget and performance report

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