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• A) Standards are out of date.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:

Mechanisms

The structural or functional parts of a system that bring about a particular outcome or effect.

Protein Pumps

Membrane proteins that use energy to transport ions or molecules across cell membranes.

ATP

Adenosine triphosphate, an organic compound that provides energy to drive many processes in living cells, such as muscle contraction, nerve impulse propagation, and chemical synthesis.

Extracellular Matrix

A complex network of proteins and carbohydrates surrounding cells, providing structural and biochemical support.