o B) A unfavorable variance should be debited to a vanance accout, father than bing assumed to work in process (938pts) Orrue 9) What term identifies an accounting system in which the operations of the business are broken down into cost centers and the control function of a manager or supervisor is emphasized? (937ps Responsibility accounting Operations-research Budgetary accounting Control accounting 10) When used for performance evaluation, periodic internal reports based on a responsibility 9.38pts accounting systemm should not be relared to the organization chart include variances between actual and budgeted controllable costs include allocated common fixed costs distinguish between controlilable and noncontrolilable costs 11) Which of the following describes the labor costs that should be incurred under forthcoming9.37p efficient operating conditions? Achievable ideal Perfect O Zen 12) What type of direct material variances for usage and price will arse if the actual number of 9.38 pounds of materials used exceeds standard pounds allowed but actual cost was less than standard cost? Untavorable usage, but favorable price Favorable usage, and favorable price Untavorable usage, and untavorable price Cannot be determined from the information 3) Which of the following statements about journal entries to record varances is3p An unfavorable variance is recorded with a debit O work in process's generaly debted for the stardard A credit baliance is a variance account suggests good All of the above are correct