00) T ames. Ihe actual supplies cost for the month was $8,150. The spending variance for supplies cost in June would be closest to: a. $309 unfavorable b. $309 favorable c. $353 favorable d. $353 unfavorable 9. Whi ch of the following would not cause a material quantity variance? a. b. c. d. Poorly maintained machines Poor quality of materials Inexperienced workers High purchase costs 20. Superior Micro Company gathered the following actual results for the current month: Actual amounts: Units of products produced 6,000 Direct labor cost (9,200 hours) $73,600 Budgeted standard costs were: Direct labor 1.5 hrs./unit at $7.50/hr. What is the direct labor efficiency variance? a. $1,500 favorable b. $1,500 unfavorable c. $4,500 favorable d. $4,500 unfavorable 21. Which of the following is not a benefit of decentralization? a. Managers can react quickly to local information b. Lower-level managers become more involved in strategic planning c. Better use employees' expertise d. Sub-unit managers have incentives to perform well a. Managers may neglect their own needs while working to achieve the objectives b. A firm is responsible for reporting to the public all activities that have a social c. A manager should be given very little autonomy 22. In a responsibility accounting system, which of the following is true? firm as a whole. such as pollution control The manager should be involved in the development of the plan over which th d. has control and should be held accountable for the costs, revenues, or assets hutontial control