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Answer :
Final answer:
The spending variance for facility expenses indicates the difference between budgeted and actual spending and is labeled as either favourable (less spending than budgeted) or unfavourable (more spending than budgeted). Without specific figures, the exact variance cannot be determined.
Explanation:
The question appears to revolve around the concept of a spending variance, which is used in management accounting to indicate the difference between budgeted and actual spending. The spending variance for facility expenses in March would reflect whether spending was higher or lower than anticipated, and whether this was favourable (f) or unfavourable (u). Without specific budget and actual spending figures for March, it's impossible to calculate the exact variance. However, if this is a continuation of an existing problem with provided figures, the student would have to subtract the budgeted amount for facility expenses in March from the actual amount spent to determine the variance. Then, the student can label it as 'f' for favourable if the actual spending was less than the budgeted amount or 'u' for unfavourable if it was more.
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