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Si el nivel de actividad presupuestado es mayor que el nivel de actividad real, entonces los costos presupuestados totales del presupuesto maestro sern mayores que

Si el nivel de actividad presupuestado es mayor que el nivel de actividad real, entonces los costos presupuestados totales del presupuesto maestro sern mayores que los costos presupuestados totales del presupuesto flexible

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