8. Which of the following outcomes could likely be traced to poor budgeting? A. All variable costs for the period had slightly unfavorable activity variances B. The actual cash collection pattern was not consistent across all periods C. Direct labor had an unfavorable efficiency variance in all periods despite having an actual per unit usage consistent with previous years D. The direct materials price variance differed seasonally due to material availability

8. Which of the following outcomes could likely be traced to poor budgeting? A. All variable costs for the period had slightly unfavorable activity variances B. The actual cash collection pattern was not consistent across all periods C. Direct labor had an unfavorable efficiency variance in all periods despite having an actual per unit usage consistent with previous years D. The direct materials price variance differed seasonally due to material availability