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Using a performance report for december including columns

Seard Clinic uses patient-visits as its measure of activity. The clinic has provided the following report:

Requirements:

Using a performance report for December including columns for the (a) actual results, (b) flexible budget, (c) flexible budget variance, (d) master budget, and (e) sales activity variance; complete the following:

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Operation Management: Using a performance report for december including columns

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