The 4-variance analysis format shows 'never a variance' for two areas. Which two areas? Why?

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The 4-variance analysis format shows 'never a variance' for two areas. Which two areas? Why?
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Management and Cost Accounting

ISBN: 978-1405888202

4th edition

Authors: Alnoor Bhimani, Charles T. Horngren, Srikant M. Datar, George Foster

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