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Given below is an excerpt from a management performance report: Budget Actual Difference Contribution margin $650000 $610000 $40000 U Controllable fixed costs $250000 $270000 $20000

Given below is an excerpt from a management performance report: Budget Actual Difference Contribution margin $650000 $610000 $40000 U Controllable fixed costs $250000 $270000 $20000 U The managers overall performance

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