The formula for the direct materials (DM) efficiency variance is A) (AQ_usedx AP) - (SQx SP). B) (AQ_usedx SP) - (SQx SP). C) (AQ_usedx SP) + (SQx SP). D) (AQ_usedx AP) - (AQ_usedx SP).

Name: The formula for the direct materials (DM) efficiency variance is A) (AQ used x AP) - (SQ x SP). B) (AQ used x SP) - (SQ x SP). C) (AQ used x SP) + (SQ x SP). D) (AQ used x AP) - (AQ used x SP).
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The formula for the direct materials (DM) efficiency variance is (AQ_usedx SP) - (SQx SP).

The Formula for the Direct Materials (DM) Efficiency Variance Is