Which of the Following Will Result in an Unfavorable Direct

question 177

Multiple Choice

Which of the following will result in an unfavorable direct materials efficiency variance?

• A) when the actual cost per unit of direct materials exceeds the standard cost of direct materials
• B) when the actual cost per unit of direct materials is less than the standard cost per unit of direct materials
• C) when the actual quantity of direct materials used per unit exceeds the standard quantity of direct materials allowed per unit
• D) when the actual quantity of direct materials used per unit is less than the standard quantity of direct materials allowed per unit

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Definitions:

Infundibulum

The funnel-shaped end part of some organ or structure, such as the pituitary stalk.

Fimbriae

Short, hair-like structures on the surface of some bacteria that help in attachment to other cells and surfaces.

Mesometrium

The part of the broad ligament of the uterus that encloses the uterus, connecting it to the lateral pelvic walls.

Bulbourethral Gland

A pair of small glands situated on either side of the urethra in males that secrete a fluid that lubricates and neutralizes acidity in the urethra.