If the Actual Quantity of Direct Materials Used Equals the Budgeted

question 58

Multiple Choice

If the actual quantity of direct materials used equals the budgeted quantity of direct materials that should have been used, any difference between the budgeted total cost and the actual total cost of direct materials used must be due to a:

• A) materials quantity variance.
• B) materials efficiency variance.
• C) overhead variance.
• D) materials price variance.

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Intangibility

The characteristic of a service or good that cannot be physically touched or seen.

Method of Delivery

The specific approach or means through which a product, service, or information is conveyed to the recipient.

Management Consulting

A service provided by experts who advise organizations on how to improve their performance through the analysis of existing organizational problems and the development of plans for improvement.

Cleaning

In a general context, it refers to the action of making something free from dirt, marks, or mess, especially through washing, wiping, or removing impurities.