Question 26 (4 points) variance The fixed overhead variance can be broken down into the variance. and the Question 27 (4 points) Companies promoting continuous improvement strive to achieve standards by eliminating inefficiencies and waste. Question 28 (4 points) Differences between actual costs and standard costs are known as These differences may be subdivided into and Question 29 (4 points) The master budget process nearly always begins with the preparation of the and usually finishes with the preparation of the the and the