a. 10. Which of the following reasons do not support the use of activity-based costing? The product costs are distorted b. Complex products are under costed c. Simple products are over costed d. All the given answers 11. Which one of the following best describes the direct material price variance! a. The difference between the actual cost of the material used and the actual quantity of material used at the standard direct material cost per unit b. The difference between the actual direct material cost and direct material cost according to the flexed budget 6. The difference between the actual cost of the material used and the standard quantity of material used at the actual direct material cost per unit d. The difference between the standard quantity of material used at the standard cost per unit and the actual quantity of material used at the standard direct material cost per unit 12. Which one of the following may arcount for an adverse labour efficiency variance? a. Using a higher grade of worked than was planned b. Change in labour market conditions between the setting of the standard and the actual event c. Using higher grade materials leading to lower wastage rates d. Poor supervision