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A favourable efficiency variance for direct materials might indicate:
National Government
The political authority that governs an entire nation, typically consisting of legislative, executive, and judicial branches.
Language
A system of communication used by a particular community or country, comprising spoken words, written symbols, or gestures.
Law
A set of regulations established and implemented by societal or governmental bodies to control conduct.
Statutes
Laws enacted by the legislative branch of a government.
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