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Q. 1 Describe three reasons for an unfavourable direct manufacturing labor efficiency variance. (3 marks) Q. 2 How does variance analysis help in continuous improvement?

Q. 1 Describe three reasons for an unfavourable direct manufacturing labor efficiency variance. (3 marks)

Q. 2 How does variance analysis help in continuous improvement? (3 marks)

Q. 3 Why might an analyst examining variances in the production area look beyond that business function for explanations of those variances? (2 marks) Give two examples to support your response. (2 marks)

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