The Arrival of New Manufacturing Techniques Such as Automation,flexible Manufacturing

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 had an effect on the importance of direct labor variances.
C) De-emphasized the importance of direct labor variances.
D) Made direct labor variances obsolete.
E) Eliminated the need to calculate and report direct materials variances.