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Si los gastos generales se aplican a la produccin usando horas de mano de obra directa y la variacin de la eficiencia de la mano

Si los gastos generales se aplican a la produccin usando horas de mano de obra directa y la variacin de la eficiencia de la mano de obra directa es favorable, entonces la variacin de la eficiencia de los gastos generales variables es

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