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In variance analysis, Adverse and Favourable variances are subjective to the type of variance being calculated. What type of variance determines a variance favourable or

In variance analysis, Adverse and Favourable variances are subjective to the type of variance being calculated.

What type of variance determines a variance favourable or adverse when the budgeted is greater than the actual?

What type of variance determines a variance favourable or adverse when the budgeted is less than the actual?

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