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What new information or concept did you learn while going through the material for Week 4 ? What did you already know about the information

What new information or concept did you learn while going through the material for Week 4? What did you already know about the information or concepts covered in Week 4? What did you find to be the most difficult concept to understand?
Note: This week topic is Activity-
1, Based, Variable, and Absorption Costing
2.Budgeting

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