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Overview : Discuss the 20* 5 operating variances ( Exhibit 3 ) . The variancesin Exhibit 3 are based on the budgeted and actual figures

image text in transcribed Overview : Discuss the 20* 5 operating variances ( Exhibit 3 ) . The variancesin Exhibit 3 are based on the budgeted and actual figures in Exhibits I and 2( 8 marks : 2 for each operating line and 2 for a summary )

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