The Materials Yield Variance Will Be Unfavourable When

question 124

Multiple Choice

The materials yield variance will be unfavourable when

• A)the flexible-budget contribution margin is greater than the actual contribution margin.
• B)the actual direct materials input mix is less expensive than the budgeted direct materials input mix.
• C)the input-efficiency variance is favourable.
• D)the actual quantity of total inputs used is greater than the flexible budget for total inputs.
• E)actual unit sales are less than budgeted unit sales.