The Arrival of New Manufacturing Techniques Such as Automation, Flexible

Multiple Choice

The arrival of new manufacturing techniques such as automation, flexible manufacturing systems, and cluster or cell manufacturing has:

A) Emphasized the importance of direct labor variances.
B) Not affected the importance of direct labor cost variances.
C) Led to a deemphasis of the importance of direct labor cost variances.
D) Made direct labor variances obsolete.
E) Eliminated the need to calculate and report direct materials variances.