Which of the Following Variances Is Generally the Least Significant

question 3

Multiple Choice

Which of the following variances is generally the least significant from the standpoint of cost control?

• A)Materials price variance.
• B)Labor efficiency variance.
• C)Fixed manufacturing overhead volume variance.
• D)Variable overhead rate variance.

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Definitions:

Digastrics

A muscle located under the jaw that acts in the opening of the mouth and drawing back of the lower jaw.

Levator Veli Palatine

A muscle in the oral cavity that elevates the soft palate during swallowing and speaking to prevent food from entering the nasal passages.

Soft Palate

The soft tissue constituting the back of the roof of the mouth, separating the mouth from the nasopharynx.

Middle Constrictor

A muscle that encircles the pharynx, responsible for constriction during swallowing to push food into the esophagus.