Which One of the Following Variances Is of Least Significance

question 7

Multiple Choice

Which one of the following variances is of least significance from a behavioral control perspective? (CMA adapted)

• A) Unfavorable materials quantity variance amounting to 20% of the quantity allowed for the output attained.
• B) Unfavorable labor efficiency variance amounting to 10% more than the budgeted hours for the output attained.
• C) Favorable materials price variance obtained by purchasing raw materials from a new vendor.
• D) Fixed factory overhead volume variance resulting from management's decision midway through the fiscal year to reduce its budgeted output by 20%.

Identify the influence of teachers' attitudes on students' academic performance.

Recognize the importance of company research prior to an interview.

Prepare effectively for different formats of interviews (phone, video, onsite).

Identify appropriate and inappropriate questions and topics during an interview.

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Definitions:

Elementary School

A school for the first stages of formal education, typically for children from kindergarten through grades 4-6 or 4-8, depending on the system.

Memory Strategies

Techniques or methods used to enhance memory performance, including rehearsal, organization, and visualization, aimed at improving the encoding, storage, and retrieval of information.

Episodic Memory

A type of long-term memory that involves the recollection of specific events, situations, and experiences.

Recognition Memory

The ability to recognize previously encountered events, objects, or people.