An Unfavourable Direct Materials Efficiency Variance and a Favourable Direct

question 252

Multiple Choice

An unfavourable direct materials efficiency variance and a favourable direct materials price variance might indicate which of the following?

• A) Less expensive, inferior materials requiring more than the standard amount were used in production
• B) Less expensive, inferior materials requiring less than the standard amount were used in production
• C) More expensive, superior materials requiring more than the standard amount were used in production
• D) More expensive, superior materials requiring less than the standard amount were used in production

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Definitions:

Formal Operational Stage

The last of Jean Piaget's four stages of cognitive development, where abstract, logical thinking develops.

Concrete Operational Stage

A developmental phase in Piaget's theory of cognitive development, from approximately 7 to 11 years old, where children gain the ability to think logically about concrete events.

Sensorimotor Stage

The first of Jean Piaget's stages of cognitive development, where infants learn about the world through their sensory and motor interactions.

Preoperational Stage

A stage of cognitive development, according to Piaget, where children aged 2 to 7 years engage in symbolic play and struggle with taking the perspective of others.