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If the actual amount of collection from debtors is 18000 and budget amount of collection from debtors 15000 and the actual payment to creditors is

If the actual amount of collection from debtors is 18000 and budget amount of collection from debtors 15000 and the actual payment to creditors is 2000 and the budget payment to creditors 3000 so what is the percentage of variance for amount of collection from debtors based on the previous information:

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