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.

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Definitions:

Color Consistency

The perceptual feature that allows the human brain to recognize colors of objects under varying lighting conditions as being consistent.

Law of Common Fate

A principle in Gestalt psychology suggesting that elements moving in the same direction are perceived as more related than elements moving in different directions or at different speeds.

Perceptual Organization

The process by which the brain organizes sensory input into coherent images and objects, helping us make sense of our visual world.

Complementary Colors

Pairs of colors that, when combined, cancel each other out to produce a grayscale color like white or black, and when placed next to each other, enhance each other's brightness.