Chapman Products Has a Favourable Materials Usage Variance

question 55

Multiple Choice

Chapman Products has a favourable materials usage variance.Which of the following would be the most likely reason for this variance?

• A) The company overbudgeted the quantity of material to be used for each unit.
• B) The company purchased material at a price for less than what was expected.
• C) The company's employees were less trained than expected.
• D) The company's machines were better maintained resulting in less waste of materials.

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Definitions:

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