=+A13-3 A bank manager of Citizens Bank Inc. uses the managerial accounting system to track the costs

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=+A13-3 A bank manager of Citizens Bank Inc. uses the managerial accounting system to track the costs Service company static of operating the various departments within the bank. The departments include Cash Managedecision making ment, Trust Commercial Loans, Mortgage Loans, Operations, Credit Card, and Branch Services.

The budget and actual results for the Operations Department are as follows:

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