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Budgets and Standard Costing


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LO 1 Compare fixed and flexible budgets.
LO 2 Prepare a flexible budget and interpret a flexible budget performance report.
LO 3 Define standard costs and explain their computation and uses.
LO 4 Describe variances and what they reveal about performance.
LO 5 Compute materials, labor, and overhead variances.
LO 6 Analyze changes in sales from expected amounts.








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