What Does a Favourable Direct Materials Efficiency Variance Indicate

question 139

Multiple Choice

What does a favourable direct materials efficiency variance indicate?

• A) The actual cost of direct materials was less than the standard cost of direct materials.
• B) The actual quantity of direct materials used was less than the standard quantity for actual output.
• C) The standard quantity of direct materials for actual output was less than the actual quantity of direct materials used.
• D) The actual quantity of direct materials used was greater than the standard quantity for budgeted output.

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Definitions:

Little Scientist

A term in developmental psychology referring to a stage in a child's development wherein they experiment with objects in their environment to see how things work.

Fine Motor Skill

The coordination of small muscles, in movements—usually involving the synchronization of hands and fingers—with the eyes.

Accommodation of Reflexes

A process in developmental psychology where infants modify their innate reflexes in response to environmental stimuli.

Tertiary Circular Reactions

Cognitive processes observed in children between 12 and 18 months of age, marked by the deliberate experimentation with variations of previous actions to see the consequences.