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On the basis of the variances that you computed in parts (1) and (2) was the new service a success from an overall cost-control perspective?

On the basis of the variances that you computed in parts (1) and (2) was the new service a success from an overall cost-control perspective? (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance). Do not round intermediate calculations. Round your answer to 2 decimal places.)

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