Which ONE of the following would NOT explain a favourable direct materials usage variance? A Using a

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Which ONE of the following would NOT explain a favourable direct materials usage variance?

A Using a higher quality of materials than that specified in the standard.

B A reduction in materials wastage rates.

C An increase in suppliers’ quality control checks.

D Achieving a lower output volume than budgeted.

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Management Accounting

ISBN: 9780273718451

2nd Edition

Authors: Pauline Weetman

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