QUESTION 20 The variance that is usually most useful in assessing the performance of the purchasing department manager is: the materials quantity variance. the materials price variance the labor rate variance the labor efficiency variance QUESTION 21 Dudley Corporation makes a product whote direct labor standards are 0,9 hours per unit and $30 per hour, in April the company produced 7,090 unit me 6.610 direct labor hours. The actual direct labor cost is $13.890. The labor efficiency variance for April $19.500 favorable 5432 unfavorable 58.931 unfavorable 5110,049 unfavorabile