(Solution) - When the operating costs for Bill Smith s production department were released -(2025 Original AI-Free Solution)

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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 but that a more in-depth analysis is necessary before raises can be assigned. What other considerations could Mr. Smith?s supervisor be interested in before she rates his performance?