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Why does ANZ Impact™ assume that all overheads are variable?

ANZ assume overheads
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Why does ANZ Impact™ assume that all overheads are variable?

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A. From a budgeting perspective, most overheads are neither totally variable nor totally fixed. Instead, most overheads are semi-variable. ANZ Impact™ assumes the overheads are variable – this allows you to easily change the overheads driver to reflect what you expect the overheads to be.

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