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The difference between cost variances and efficiency variances pertains to ________. A. the difference between the static budget and the previous year's actual results B.

The difference between cost variances and efficiency variances pertains to ________.

A. the difference between the static budget and the previous year's actual results

B. the difference between the flexible budget and the static budget

C. the difference between the static budget and actual results

D. the difference between the flexible budget and actual results

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