91. CSO: 1B1b LOS: 1B1h
Of the following pairs of variances found in a flexible budget report, which pair is most
likely to be related?
a. Material price variance and variable overhead efficiency variance.
b. Labor rate variance and variable overhead efficiency variance.
c. Material usage variance and labor efficiency variance.
d. Labor efficiency variance and fixed overhead volume variance.
35
Bạn đang xem 91. - CMA EXAM SUPPORT PACKAGE 1