The direct materials cost and efficiency variances make up the total direct materials variance.

Name: The direct materials cost and efficiency variances make up the total direct materials variance.
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Quizplus · Accepted Answer

This is true. The total direct materials variance is the difference between the actual cost of the direct materials used and the standard cost of the direct materials that should have been used. It is made up of two components: the direct materials cost variance and the direct materials efficiency variance.

The Direct Materials Cost and Efficiency Variances Make Up the Total