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All of the following are true except a. A favorable labor efficiency variance could result from using higher quality materials that result in fewer inspections. b. A favorable labor rate variance could result from lower wage workers quitting and replaced with more senior/experienced employees. c. A favorable materials price variance could result from purchasing identical materials from another supplier at a lower price. d. An unfavorable materials usage variance could result from not efficiently utilizing raw materials, thus causing waste. e. All of these. JetSky Airways has three divisions, the Western Division, the Eastern Division, and the Northern Division. The manager of the Western Division had wanted to purchase replacement airplanes for the division. However, he decided against it because, although revenues would increase, and the new planes would be less expensive to operate, the initial cost of the planes was quite large. The Western Division is most probably accounted for as a a. cost center b. revenue center c. profit center d. investment center e. none of these Jeffrey Company had operating income of $70,000, sales of $218,750, and turnover of 0.5. What is Jeffrey's ROI? a. 32% b. 500% c. 16% d. 64% e. cannot be determined from this information