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Thornton Educational Services had budgeted its training service charge at $68 per hour. The company...

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Accounting

Thornton Educational Services had budgeted its training service charge at $68 per hour. The company planned to provide 25,000 hours of training services during the year. By lowering the service charge to $54 per hour, the company was able to increase the actual number of hours to 26,000.

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