You are watching: The unfavorable volume variance may be due to all of the following factors except
Standards that deserve to be attained v reasonable effort are known as __________ standards.a. Theoreticalb. Normalc. Ideald. No one of these options are correct.
The differences between actual and standard prices are referred to as __________ variances.a. Costb. Profitc. Quantityd. Volume
A favorable expense variance results whena. Actual cost is better than standard price at really volumes.b. Actual expense is much less than standard cost at yes, really volumes.c. Actual price is equal to standard expense at really volumes.d. Actual expense is better than standard cost at budgeted volumes.
The contents of the total direct materials price variance are the __________ variance and the __________ variance.a. Direct materials price; straight labor timeb. Straight materials price; manufacturing facility overhead volumec. Straight materials price; direct materials quantityd. No one of these choices are correct.
The direct labor price variance and also the direct labor time variance consist of the ________.a. Actual direct labor costb. Standard straight labor costc. Complete direct labor cost varianced. None of these options are correct.
Which of the complying with measures the straight materials quantity variance?a. (Actual quantity - conventional Quantity) × typical Priceb. (Actual Price - traditional Price) × actual Quantityc. Actual prices - (Standard amount × typical Price)d. (Actual quantity + typical Quantity) × conventional Price
Factory overhead has ________.a. Both fixed and also variable price elementsb. Only fixed cost elementsc. Only variable price elementsd. Nobody of these selections are correct.
An unfavorable fixed manufacturing facility overhead volume variance occurs as soon as the ________.a. Actual units created is less than 100% of typical capacity.b. Really units created is more than 100% of common capacity.c. Actual units offered is more than 100% of regular capacity.d. None of these options are correct.
An unfavorable volume variance occurs because of ________.a. Maker breakdownsb. Work-related stoppages brought about by absence of products or professional laborc. Absence of enough sales orders to keep the manufacturing facility operating at common capacityd. Every one of these options are correct.
. The newspaper entry to record an unfavorable direct materials price variance would include a ________.a. Credit to straight Materials Price Varianceb. Debit to straight Materials Price Variancec. Credit to Materialsd. Nobody of these selections are correct.
In prepare an earnings statement for exterior users, the balances of the variance accounts are usually transferred come ________.a. Earnings Summaryb. Work in Processc. Price of items Soldd. Finished goods Inventory
A nonfinancial performance measure is regularly used to advice the __________ that a organization activity.a. Timeb. Qualityc. Quantityd. All of these options are correct.
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All that the complying with are examples of nonfinancial performance measures except ________.a. Perform turnoverb. Wait timec. Number of customer complaintsd. No one of these choices are correct.
The unfavorable volume variance might be early to all of the following factors excepta. Fail to achieve enough sales ordersb. An equipment breakdownsc. Unexpected rises in the cost of utilitiesd. Failure to preserve an also flow of work
At the finish of the fiscal year, variances native standard expenses are usually transferred to thea. Direct labor accountb. Factory overhead accountc. Direct materials accountd. Price of products sold account
The conventional price and also quantity of straight materials room separated becausea. Straight materials prices are regulated by the to buy department and quantity supplied is controlled by the production departmentb. Traditional prices space more an overwhelming to estimate than conventional quantitiesc. GAAP and also IFRS reporting needs separationd. Standard amounts change more frequently than standard prices
a. Straight materials price are regulated by the to buy department and also quantity offered is controlled by the production department
If in ~ the finish of the fiscal year, the variances indigenous standard room significant, the variances have to be transferred to thea. Occupational in procedure accountb. Finished products accountc. Occupational in process, cost of products sold, and also finished products accountsd. Cost of items sold account