Which of the Following Is Characteristic of Variances

question 97

Multiple Choice

Which of the following is characteristic of variances?

• A)An unfavourable labour efficiency variance could result from using higher quality materials that result in fewer inspections.
• B)A favourable labour rate variance could result from lower wage workers quitting.
• C)A favourable materials price variance could result from purchasing identical materials from another supplier at a lower price.
• D)A favourable materials usage variance could result from not efficiently utilizing raw materials, thus causing waste.

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Definitions:

Reattribution technique

A cognitive behavioral strategy used to challenge and change negative or irrational attributions that individuals make about events affecting them.

Examining alternatives

The process of considering different options or approaches before making a decision or solving a problem.

Decatastrophizing technique

A cognitive-behavioral therapy method used to reduce anxiety by transforming catastrophic thoughts into more realistic outcomes.

PTSD

Post-Traumatic Stress Disorder, a condition triggered by experiencing or witnessing a terrifying event, leading to lasting psychological effects.