99. CSO: 1B1e LOS: 1B1t
For a given time period, a company had a favorable material quantity variance, a
favorable direct labor efficiency variance, and a favorable fixed overhead volume
variance. Of the following, the one factor that could not have caused all three variances
is
a. the purchase of higher quality materials.
b. the use of lower-skilled workers.
c. the purchase of more efficient machinery.
d. an increase in production supervision.
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