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Q. |
. Which of the following best describes a fixed cost? A cost which: |
A. | Actual direct labour time per unit being greater than budget. |
B. | Actual cost of direct labour being greater than budget. |
C. | Actual overheads incurred being less than budget. |
D. | The number of units produced being greater than budget. |
Answer» D. The number of units produced being greater than budget. |
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