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Cumberbatch Co operates a system of budgetary control involving the calculation of budget cost allowances. The following figures are produced for the month of April.
What conclusions can be drawn from April's figures? A. There is a favourable variance on labour costs, and contribution is lower than should have been expected. B. There is a favourable variance on labour costs and contribution is higher than should have been expected. C. There is an adverse variance on labour costs, and contribution is higher than should have been expected. D. There is an adverse variance on labour costs and contribution is lower than should have been expected. |