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The fixed overhead volume variance is the A. Measure of the lost profits from the lack of sales volume.

The fixed overhead volume variance is the
A.

Measure of the lost profits from the lack of sales volume.

B.

Amount of the underapplied or overapplied fixed overhead costs.

C.

Potential cost reduction that can be achieved from better cost control.

D.

Measure of production inefficiency.

 
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