ELM Corporation Introduced a New Automated Production Process That Has

question 44

Multiple Choice

ELM Corporation introduced a new automated production process that has reduced the amount of labour needed, but not affected the use of materials. The standard cost system has not been changed yet to reflect this new process. Assuming the machinery is functioning properly and that workers were properly trained in its use, which of the following variances is most likely to result?

• A) Favourable variable overhead spending variance
• B) Favourable direct labour efficiency variance
• C) Unfavourable direct labour efficiency variance
• D) Favourable direct materials price variance

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Definitions:

Visual Input

The information and data that the brain receives through the eyes, processed to form visual perception.

Neurons

Specialized cells within the nervous system that transmit information to other nerve cells, muscle, or gland cells through electrical and chemical signals.

Feature Detectors

Neurons in the brain that respond to specific features of a stimulus, such as angles, edges, or movements, playing a crucial role in visual perception.

Visual Cortex

The region of the brain responsible for processing visual information.