The primary difference between a fixed budget and a variable (flexible) budget is that a fixed budget:

The primary difference between a fixed budget and a variable (flexible) budget is that a fixed budget: Correct Answer Is a plan for a single level of sales (or other measure of activity), while a variable budget consists of several plans, one for each of several levels of sales (or other measure of activity)

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Flexible budget amount is added in to variable overhead flexible budget variance to calculate
Difference between actual variable overhead cost and flexible budget variable overhead amount is termed as