Kecks Bottling Company Produces 2-Liter Soda Bottles in Its Somerset

Multiple Choice

Kecks Bottling Company produces 2-liter soda bottles in its Somerset plant using an injection-molding machine that has a theoretical capacity of 60,480 bottles per week. For the most recently completed week, the company's capacity cost management system reported an efficiency waste variance of 3,144 bottles. This variance indicates that:

A) Practical capacity exceeded theoretical capacity for the week.
B) Actual capacity used fell short of budgeted capacity.
C) Budgeted capacity exceeded normal capacity.
D) Normal capacity exceeded practical capacity.