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Suppose the total number of minutes provided is less than the total number of minutes estimated, but the total dollar cost of the minutes provided

Suppose the total number of minutes provided is less than the total number of minutes estimated, but the total dollar cost of the minutes provided is greater than the budgeted cost of estimated minutes. This outcome is most likely to be a function of:

A.) technicians being less competent than anticipated at their level B.) technicians being more competent than anticipated at their level C.)in at least one of the higher technical levels, more minutes being provided than budgeted D.)in at least one of the higher technical levels, fewer minutes being provided than budgeted

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