Fixed Costs, Rent, Insurance, Factory lease, Salaried manager wages, Variable Costs, Raw materials, Packaging, Delivery expenses, Direct labour per unit, Capital Expenditure, Purchasing machinery, Buying factory equipment, New production technology, Building extension, Revenue Expenditure, Electricity bills, Advertising costs, Staff wages, Office supplies, Favourable Variance, Actual labour costs below budget, Actual revenue above budget, Lower material costs than expected, Lower expenses than forecast, Adverse Variance, Actual costs above budget, Revenue below target, Higher wage costs than expected, Increased supplier prices.
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