Return on investment is calculated by dividing

Select one:

A. controllable margin by sales.

B. controllable margin by average operating assets.

C. contribution margin by sales.

D. contribution margin by average operating assets.

An unfavorable materials quantity variance would occur if

Select one:

A. more materials were purchased than were used.

B. actual pounds of materials used were greater than the standard pounds allowed.

C. actual labor hours used were greater than the standard labor hours allowed.

D. actual pounds of materials used were less than the standard pounds allowed.