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The Formula for the Direct Materials (DM) Efficiency Variance Is

Question 65

Multiple Choice

The formula for the direct materials (DM) efficiency variance is


A) (AQused x AP) - (SQ x SP) .
B) (AQused x SP) - (SQ x SP) .
C) (AQused x SP) + (SQ x SP) .
D) (AQused x AP) - (AQused x SP) .

Correct Answer:

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