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:

Barium Sulfate

An inorganic compound used as a radiopaque agent in medical x-rays for visualizing the gastrointestinal tract.

Laxative

A substance taken to stimulate bowel movements or ease constipation, working by increasing stool movement through the intestines.

Barium Enema

A diagnostic procedure involving the introduction of barium sulfate into the rectum to improve the visibility of the colon and rectum on X-ray images.

Special Drink

A drink that is made or adapted for a particular purpose or occasion, often implying it has unique or specific ingredients.