Which of the Following Could Not Be an Explanation of the Labour

question 44

Multiple Choice

Which of the following could not be an explanation of the labour efficiency variance for a firm whose variances for the period included an unfavourable material price variance and a favourable labour efficiency variance?

• A) Standards are out of date.
• B) If the unfavourable material price variance was due to better quality materials being purchased, this in turn could lead to less waste of materials.
• C) A timesaving improvement to the material-handling techniques has not yet been incorporated into the standard.
• D) Deliberate inefficiency.

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Definitions:

Carotid Artery

A major blood vessel in the neck that supplies blood to the brain, neck, and face.

Radial Artery

A major artery in the forearm that supplies blood to the hand and arm, palpable at the wrist.

Bradycardia

A slower than normal heart rate, typically defined as fewer than 60 beats per minute in adults.

Tachycardia

A condition characterized by an abnormally fast heart rate, often defined as exceeding 100 beats per minute in adults.