The Total Traceable Costs of the Account Billing Activity Centre

Multiple Choice

The total traceable costs of the account billing activity centre is $245,000. Cost behaviour analysis indicates that fixed costs are $75,000. Activity analysis indicates that the cost driver for account billing activity is the number of lines printed, and the total lines printed is 2,500,000.
-Which of the following is NOT an example of "efficient" performance?

A) More goods were produced and sold than anticipated.
B) Direct labour hours per unit were less than expected.
C) Direct material used per unit was less than expected.
D) More outputs were achieved with less inputs than predicted.