Choice D Choice E QUESTION 18 A direct-labor efficiency variance cannot be caused by: O poor quality raw materials. inexperienced employees. O producing fewer finished units than originally planned. an out-of-date labor time standard. employee inefficiency. QUESTION 19 Enrique Industries purchased and consumed 50,000 gallons of direct material tha According to engineering specifications, each finished unit had a manufacturing the end of the period disclosed a material price variance of $5,000U and a mater