The Total Direct Materials Variance Is Best Explained By

question 1

Multiple Choice

The total direct materials variance is best explained by:

• A)the variance cannot be explained unless the budget is flexed to actual production.
• B)better use of materials by the production manager.
• C)a change in price of the raw materials.
• D)the production manager failing to control the material usage.

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Definitions:

COBRA

The Consolidated Omnibus Budget Reconciliation Act, a U.S. law that provides individuals and their families the option to continue health insurance coverage after a job loss or other qualifying event.

Occupational Safety and Health Act

A United States law established in 1970 to ensure workplace safety and health standards.

Workplace Safety

Practices and policies implemented to ensure the physical and emotional well-being of employees in their working environment.

ERISA

The Employee Retirement Income Security Act of 1974, a federal law that sets minimum standards for most voluntarily established pension and health plans in private industry.