A Direct Labour Efficiency Variance Cannot Be Caused by

question 85

Multiple Choice

A direct labour efficiency variance cannot be caused by

• A) producing fewer finished units than originally planned.
• B) poor quality raw materials.
• C) employee inefficiency.
• D) an out-of-date labour time standard.

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Definitions:

Business Reports

Formal documents that provide analyses, research findings, or updates on business matters, helping in decision-making processes within organizations.

Test of Experience

A method of evaluating something based on the outcomes of its actual use or application over time.

Negative Test

A quality assurance test aimed at ensuring that a software application does not perform an action under specific conditions or inputs.

Scientific Methods

A systematic and logical approach to discovering how things in the universe work, often involving observation, experimentation, and hypothesis testing.