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In the period in question, the budget for staff overtime and bonuses is zero.
In the period in question, the budget for staff overtime and bonuses is zero.
The actual expenditure is 2,900.
Is this variance:
A . Averse?
B . Favourable?
C . Adverse?
D . Zero?
Answer: C
Explanation:
The variance is adverse – more was spent than budgeted – this is not favourable.
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