Spending variances are generated when
a. budgeted costs for the planning level of activity are compared with budgeted costs for the flexible level of activity.
b. budgeted costs for planning level of activity are compared with actual costs for the same level.
c. budgeted costs for actual level of activity are compared with actual costs for the same level.
d. actual costs for actual level of activity are compared with actual costs for the planning level of activity.
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