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:

U.S. Employer

An individual, business, or organization that hires and pays for the services of workers in the United States.

Authorized To Work

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Minimum Wage Laws

Regulations ensuring employees are paid at least a certain hourly rate by their employers.

Legal Minimum Rate

The lowest hourly wage that employers can legally pay their workers, as set by government legislation.