Which of the Following Will Result in an Unfavorable Direct

question 76

Multiple Choice

Which of the following will result in an unfavorable direct materials efficiency variance?

• A)The actual cost per unit of direct materials exceeded the standard cost of direct materials.
• B)The actual cost per unit of direct materials was less than the standard cost of direct materials.
• C)The actual quantity of direct materials used per unit exceeded the standard quantity of direct materials allowed per unit.
• D)The actual quantity of direct materials used per unit was less than the standard quantity of direct materials allowed per unit.