Question Details

The materials yield variance will be unfavorable 




1.	More insight into the flexible-budget variance for direct materials can be gained by subdividing it into the direct materials
	a.	mix and volume variances.
	b.	market-share and market-size variances.
	c.	mix and yield variances.
	d.	price and efficiency variances.


2.	More insight into the efficiency variance for direct materials can be gained by subdividing it into the direct materials
	a.	mix and volume variances.
	b.	market-share and market-size variances.
	c.	mix and yield variances.
	d.	price and efficiency variances.


3.	The direct materials mix variance will be favorable when
	a.	the flexible-budget contribution margin is greater than the actual contribution margin.
	b.	the actual direct materials input mix is less expensive than the budgeted direct materials input mix.
	c.	the actual quantity of total inputs used is greater than the flexible budget for total inputs.
	d.	actual unit sales are less than budgeted unit sales.

	4.	The materials yield variance will be unfavorable when
	a.	the flexible-budget contribution margin is greater than the actual contribution margin.
	b.	the actual direct materials input mix is less expensive than the budgeted direct materials input mix.
	c.	the actual quantity of total inputs used is greater than the flexible budget for total inputs.
	d.	actual unit sales are less than budgeted unit sales.
		

5.	The direct materials mix variance is the 
	a.	average of the direct materials mix variances for each input.
	b.	sum of the direct materials mix variances for each input.
	c.	difference between the direct materials mix variances for each input.
	d.	multiple of the direct materials mix variances for each input.





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