1B1H OF THE FOLLOWING PAIRS OF VARIANCES FOUND IN A FLEXIBLE BUDGET R...

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.

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