A Direct-Labour Efficiency Variance Cannot Be Caused By

question 56

Multiple Choice

A direct-labour efficiency variance cannot be caused by:

• A)inexperienced employees.
• B)poor quality raw materials.
• C)employee inefficiency.
• D)an out-of-date labour time standard.
• E)producing fewer finished units than originally planned.

Identify and correct errors within the accounting cycle.

Understand the effects of specific transactions on financial statements.

Know the implications of deferrals and accruals in adjusting entries.

Recognize the importance of correct journal entries in maintaining accurate financial records.

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Definitions:

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