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Possible Operational Causes of a Direct Materials Efficiency Unfavorable Variance

Question 116

Multiple Choice

Possible operational causes of a direct materials efficiency unfavorable variance include all of the following except:


A) poor work on the production line.
B) efficient design of products or processes.
C) congestion due to overscheduling of orders.
D) inappropriate assignment of labor and machines to specific jobs.
E) suppliers not manufacturing materials of uniformly high quality.

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