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How many of the following are potential causes of a direct labour quantity (efficiency) variance being unfavourable? i. A last minute change in suppliers causing

How many of the following are potential causes of a direct labour quantity (efficiency) variance being unfavourable?

i. A last minute change in suppliers causing the price to increase for direct materials ii. Outdated and faulty equipment prone to breakdowns during production iii. Purchase of poor quality materials iv. A new contract enforced by the union increasing wages for the production line workers

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