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One true statement about variance analysis is that

One true statement about variance analysis is that

A.

A price variance is the difference between the budgeted quantities to be sold and the actual quantities sold, multiplied by the budgeted amount

B.

Variance analysis suggests solutions to a particular problem

C.

Positive variances generally are favorable, from a health plan's point of view, for the plan's expenses but unfavorable for the plan's revenues

D.

An effective variance system typically focuses on matters that require management's attention

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