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Question= I am trying to learn cash budget in managerial accounting but i have confusion related to what things count in variable and fixed expenses

Question= I am trying to learn cash budget in managerial accounting but i have confusion related to what things count in variable and fixed expenses in "selling and administrative expense budget" and "Manufacturing Overhead Budget". Can you please give me a sheet or explain what things count under variable and fixed expenses in both the budgets refered above

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