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.

---

Definitions:

Spontaneous Recovery

The reappearance of a previously extinguished conditioned response after a pause, without any additional conditioning.

Operant Conditioning

A method of learning that occurs through rewards and punishments for behavior, encouraging the occurrence of desired behaviors.

B. F. Skinner

An influential American psychologist known for his work in behaviorism and the development of the theory of operant conditioning.

Stimulus Discrimination

The learned ability to differentiate between similar stimuli and respond only to the actual stimuli associated with a conditioned response.