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Si las horas estndar permitidas son menores que las horas estndar a capacidad normal, los gastos generales variables se aplicarn en exceso la variacin del

Si las horas estndar permitidas son menores que las horas estndar a capacidad normal,

los gastos generales variables se aplicarn en exceso

la variacin del volumen de gastos generales ser desfavorable

los costos indirectos variables se subaplicarn

la variacin controlable de gastos generales ser favorable

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