The Production Manager of CLR Corporation Calculated a Material and Unfavorable

question 5

Multiple Choice

The production manager of CLR Corporation calculated a material and unfavorable variance of $4,000 with respect to the cost of direct materials. Which of the following is a likely next step for the production manager?

• A) Identify and discipline the responsible employee
• B) Take actions to prevent the variance from recurring
• C) Ascertain the cause of the variance
• D) Switch suppliers for direct materials

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Definitions:

Cognitive Dissonance

The mental unease felt by a person who simultaneously holds multiple conflicting beliefs, ideas, or values.

Countertransference

A situation where a therapist, during the psychotherapy process, develops personal feelings toward the patient stemming from the therapist's own background.

Suppression

The conscious act of stopping oneself from thinking or feeling certain emotions.

Repression

A defense mechanism where unwanted or uncomfortable thoughts, feelings, or desires are unconsciously pushed out of conscious awareness.