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Which of the following would help to explain a favourable direct labour efficiency varianc
A、(i), (ii) and (iii)
B、(i) and (ii) only
C、(ii) and (iii) only
D、(i) and (iii) only
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A、(i), (ii) and (iii)
B、(i) and (ii) only
C、(ii) and (iii) only
D、(i) and (iii) only
A、A myth is a complicated cultural story.
B、A myth is a complicated cultural story.
A、An adverse direct material cost variance will always be a combination of an adverse material price variance and an adverse material usage variance
B、An adverse direct material cost variance will always be a combination of an adverse material price variance and a favourable material usage variance
C、An adverse direct material cost variance can be a combination of a favourable material price variance and a favourable material usage variance
D、An adverse direct material cost variance can be a combination of a favourable material price variance and an adverse material usage variance
A、A standard which includes no allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under perfect operating conditions
B、A standard which includes some allowance for losses, waste and inefficiencies. It represents the level of performance which is attainable under efficient operating conditions
C、A standard which is based on currently attainable operating conditions
D、A standard which is kept unchanged, to show the trend in costs
A、$72.90
B、$81.00
C、$89.10
D、$90.00
A、The sales director decided to change from the planned policy of market skimming pricing to one of market penetration pricing
B、Fewer customers than expected took advantage of the early payment discounts offered
C、Competitors charged lower prices than expected, therefore selling prices had to be reduced in order to compete effectively
D、Demand for the product was higher than expected and prices could be raised without adverse effects on sales volumes
A、$500 favourable
B、$1,000 favourable
C、$1,000 adverse
D、$3,000 adverse
A、5,250 adverse 4,000 favourable
B、5,250 adverse 4,000 adverse
C、5,000 adverse 4,000 favourable
D、5,000 adverse 4,000 adverse
A、$9,500
B、$7,500
C、$7,000
D、$6,500
A、$1,530 (A) $900 (F)
B、$1,530 (A) $2,250 (F)
C、$1,530 (A) $2,250 (A)
D、$1,530 (F) $2,250 (F)
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