Which of the Following Will Result in an Unfavorable Direct

question 46

Multiple Choice

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

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