when actual output is different from standard output, determine
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when actual output is different from standard output, determine
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The actual output is different from the standard output during the following situation:
- Wastage: when there is a wastage of the resources during the manufacturing.
- Labour's inefficiency: when the labor is not at par with the standard.
- Machine breakdown: the actual output may be less if there is a sudden breakdown of the machinery in the manufacturing unit.
- External uncontrollable factors: it might happen that the country might face an economic crisis, war may break out, or the outburst of a pandemic.
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