The Procurement Manager Was Able to Bring Down the Cost

question 51

Multiple Choice

The procurement manager was able to bring down the cost of direct materials by purchasing materials of a slightly lower grade quality than the company had used previously. The lower grade of materials, however, meant a higher defect rate on the assembly line, and higher wastage of materials during production, which in turn lowered operating income. This situation would have led to a(n) :

• A)favorable direct materials cost variance.
• B)unfavorable direct labor cost variance.
• C)unfavorable direct labor efficiency variance.
• D)favorable direct materials efficiency variance.

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Definitions:

Deportation

The act of formally removing a foreign national from a country for violating immigration laws.

Symptoms of Depression

The signs and emotional, physical, and cognitive manifestations associated with the mood disorder depression, such as persistent sadness, loss of interest, and fatigue.

Ethnic Group

People whose ancestors were born in the same region. Usually they share a language, culture, and/or religion.

Depression Rates

The prevalence of depression within a specific population, often measured to understand mental health trends and needs for intervention.