(Ch 8) Under the direct method,

Question 24 options:

	a support department's costs are allocated only to other support departments.
	a support department's costs are allocated only to the operating departments.
	the costs of the support departments are allocated sequentially.
	the costs of the support departments are allocated in order of their importance.

(Ch 11) Which of the following is a possible cause of an unfavourable materials efficiency variance?

Question 25 options:

	using a higher class of labour than required.
	using materials that do not meet quality specifications.
	using higher quality materials than required.
	using fewer labour hours than labour specifications call for.