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segna da Cost Budget Cost from 0 to 50 units budget cost from 51 to 150 units actual cost Machinery energy (fixed quote) 15.000 25.000

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segna da Cost Budget Cost from 0 to 50 units budget cost from 51 to 150 units actual cost Machinery energy (fixed quote) 15.000 25.000 27.000 Budget production volume: 40 Actual producition volume: 60 Budget sales volume: 45 Actual sales volume: 65 DETERMINE 1. SPENDING OVERHEAD VARIANCE

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