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*La tasa de aplicacin de los costos indirectos fijos de fbrica es una funcin de un nivel de actividad predeterminado. Si las horas estndar permitidas

*La tasa de aplicacin de los costos indirectos fijos de fbrica es una funcin de un nivel de actividad predeterminado. Si las horas estndar permitidas para la produccin real son iguales a este nivel de actividad predeterminado para un perodo determinado, la variacin del volumen ser: (adaptado por CPA)

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