When a Journal Entry Is Made to Record the Direct

Multiple Choice

When a journal entry is made to record the direct materials used, a debit to the Direct Materials Efficiency Variance

A) indicates the variance is unfavourable.
B) indicates the variance is favourable.
C) is the difference between the actual Costs of Goods Sold and the budgeted Materials Control accounts.
D) is the difference between the debits and credits of all materials related entries.
E) also requires a debit to the materials control account.