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Hello, I'm doing a Budget Variance Report for my Accounting class, and when calculating the cost variance my results were $0, therefore my question is

Hello,

I'm doing a Budget Variance Report for my Accounting class, and when calculating the cost variance my results were $0, therefore my question is what does it mean for the companies that have the cost variance equal to $0. Did managers do a good job on spending money for direct materials or bad?

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