1.Which of the following isNOTa plausible cause of a direct labor efficiency variance?

Group of answer choices

Materials used are different from those specified.

Inadequate supervision of workers.

Poor scheduling of work.

Failure to update the standard cost to conform to wage provisions in the union contract.

2.ABC company uses a standard costing system. In April 2019, $1,000 of unfavorable price variance and $2,000 of favorable efficiency variance for direct labor were recorded. In addition, the company recorded $2,500 of unfavorable variable overhead flexible budget variance and $3,000 of favorable fixed overhead variance. The company makes year-end adjustments to close all variances into the cost of goods sold account. Which of the following journal entries would have been recorded for April?

Group of answer choices

Debit cost of goods sold for $1,500

Credit cost of goods sold for $1,500

Debit cost of goods sold for $8,500

Credit direct labor efficiency variance for $2,000