The Materials Yield Variance Will Be Unfavorable When

question 85

Multiple Choice

The materials yield variance will be unfavorable 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 actual quantity of total inputs used is greater than the flexible budget for total inputs
• D)actual unit sales are less than budgeted unit sales

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Definitions:

Collectivism

A cultural value that emphasizes the importance of groups and collective well-being over individual achievement or desires.

Introversion

A personality trait characterized by a focus on internal feelings rather than external sources of stimulation, often involving a preference for solitude or small group interactions.

Extraversion

A personal attribute where an individual exhibits friendliness, a penchant for conversation, confidence, and a strong ability to express emotions.

Individualism

A social theory favoring freedom of action for individuals over collective or state control, emphasizing independence and self-reliance.