S. The materials quantity variance should be compted a. when materials are purchased b. based upon the amount of materials used in production e. based upon the difference between the actual and standand prices per un times the d. only when there is a difference between standard and sctuas cost er snt fon tise mate ais. actuali ga 6. If manufacturing machines are breaking down more than expected, tis wil a unfavorable direct manufacturing labor price variance favorable direct manufacturing labor efficiency variance favorable direct manufacturing material efficiency variance unfavorable direct manufacturing labor efficiency variance a. b. c. d. Self-imposed budgets typically are: not subject to review by higher levels of management since to do of the budgeting processing. not subject to review by higher levels of management except in specific cases whe management is required. a. so would contradi c subject to review by higher levels of management in order to prevent the budgen d. not critical to the success of a budgeting program. favorable efficiency variance for direct manufacturing labor indicates that: a lower wage rate than planned was paid for direct labor a higher wage rate than planned was paid for direct labor less direct manufacturing labor-hours were used during production than planne more direct manufacturing labor-hours were used during production than plan nagement by exception is a practice whereby managers focus more closely o a static budget areas that are not operating as anticipated activity-based costing exceptional decision-making models uld he investigated EXCEPT when d henefits