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Acme Brick Company uses the following rule to determine whether materials usage variances should be investigated:
A materials usage variance will be investigated when the variance is greater than either $5,000 or 10 percent of the standard cost.
During June,the company purchased and used 9,500 pounds of concrete for $5 per pound.It was able to make 20,000 bricks.Its standard quantity of materials allowed is 0.45 pound of concrete per brick at a standard price of $6 per pound.
Customer's Objection
The concerns or hesitations expressed by prospective customers that salespeople need to address in order to move forward with a sale.
Courteously
In a polite, respectful, and considerate manner, often reflecting goodwill and proper manners.
Handling Method
The techniques and processes used in the physical manipulation, movement, and storage of materials or products.
Sales Call
A communication, often in the form of a telephone call or face-to-face visit, initiated by a salesperson to a potential customer with the aim of making a sale.
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