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Identify types of budget variances

Identify the following types of budget variances by indicating if they are temporary/ permanent and favorable/unfavorable.

1. $ 7,500.00 for outsourced coding services to address backlog

2. $ 12,500.00 as a result of Assistant Director laid off in November

3. $ 500 for new computer needed to replace one that quit and was not repairable

4. $ 4,000.00 1st quarter record destruction postponed a quarter due to staffing issues

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