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Financing and cost accounting




               7.3  Key variances




                                                             Labour
                                                           variances                      Variable
                               Material

                             variances



                                                                                        Overhead
                                                                                        variances
                      Sales
                   variances




                                                                                            Fixed

                                                         VARIANCE
                                                         ANALYSIS







                  Illustrations and further practice


                  Now try TYU question 12.



























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