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What is the total static-budget variance? A. $5,200 favorable b. $3,320 favorable c. $1,880 unfavorable d. $1,880 favorable 250. _______________ is a carefully predetermined amount usually expressed on a per-unit basis. A. Variable marketing overhead b. A benchmark c. A standard d. Fixed factory overhead 251. Anything for which a separate measurement of costs is desired is a a. cost item. B. cost object. C. fixed cost item. D. variable cost object.

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