When the operating costs for Bill smith’s production department were released, h

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When the operating costs for Bill smith’s production department were released, he was sure that he would be getting a raise, His costs were $20,000 less than the planned cost in the master budget. His supervisor informed him that the results look good and that a more in-depth analysis is necessary before raises can be assigned. What other considerations could Mr. Smith’s supervisor before she rates his performance?

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