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  3. Study Set
    Cost Management Study Set 1
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    Exam 14: Operational Performance Measurement: Sales, Direct-Cost Variances, and the Role of Nonfinancial Performance Measures
  5. Question
    A Total Variable Cost Variance (Such as for Direct Materials)
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A Total Variable Cost Variance (Such as for Direct Materials)

Question 105

Question 105

Multiple Choice

A total variable cost variance (such as for direct materials) can be broken down into separate variances that evaluate:


A) Price (rate) and efficiency (quantity) .
B) Units and cost.
C) Volume (output) and productivity.
D) Sales-volume versus sales-mix effects.
E) Efforts versus results.

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