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Video of MA42 – Fixed Overhead Variances: Budget and Volume Variances (Step-By-Step) in Managerial Accounting course by Tony Bell channel, video No. 42 free certified online
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-Module Overview (MA38–MA44)
Variances & flexible budgets. Introduce standard costing, then compute DM price & quantity, DL rate & efficiency, Variable OH spending & efficiency, and Fixed OH budget & volume variances—plus a comprehensive case. Finish with Flexible Budgeting and a proper performance report (activity vs spending variances).