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Answer the Following Questions Using the Information Below:
Berman's Camera

question 49

Multiple Choice

Answer the following questions using the information below:
Berman's Camera Shop has prepared the following flexible budget for September and is in the process of interpreting the variances. F denotes a favorable variance and U denotes an unfavorable variance.
 Flexible  Variances  Budget  Price  Efficiency  Material A $40,000$1,000 F$3,000U Material B 60,000500U1,500 F Direct manufacturing labor 80,000500U2,500 F\begin{array}{lrrr} &\text { Flexible }&\text { Variances }\\& \text { Budget } & \text { Price } & \text { Efficiency } \\\text { Material A } & \$ 40,000 & \$ 1,000 \mathrm{~F} & \$ 3,000 \mathrm{U} \\\text { Material B } & 60,000 & 500 \mathrm{U} & 1,500 \mathrm{~F} \\\text { Direct manufacturing labor } & 80,000 & 500 \mathrm{U} & 2,500 \mathrm{~F}\end{array}
-The most likely explanation of the above variances for Material A is that ________.

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Definitions:

Hostile Humor

A form of humor that involves sarcasm or making fun of others, often indicative of underlying aggression or discomfort.

Aggression

Behavior aimed at causing harm or injury to others, either physically or psychologically.

Socially Acceptable Outlets

Activities or behaviors that are considered appropriate and acceptable by society for expressing feelings or energy.

Sexual Thoughts

Cognitive processes focused on sexual desire, fantasies, or activities.

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