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Which of the following is not a reason why actual direct labor costs might differ from flexible budget amounts? The warehouse supervisor resigned and before a replacement was hired, perishable materials stored in the warehouse were allowed to expire before being used and had to be thrown out and replaced The purchasing manager purchased poor quality materials. The cheap material required a lot of rework The human resources manager hired more skilled workers, who were more efficient with their hours than planned After the company set the standard wage rate, the union reached an agreement that required a pay raise for all factory workers Which of the following statements about the budgeting process is true? A benefit of participative budgeting is that lower-level managers are generally more motivated to meet budgets they helped create Once the budget is created for the year, a company using a rolling budget will not change or alter the budget in any way One potential negative of participative budgeting is that lower-level managers may not have the same access to detailed Information that the executive team does, leading to less accurate budgets. incremental budgeting starts with zero and requires that every single line item be justified before being included in the budget. Which of these variances does the best job of measuring how well a manufacturing company controlled direct labor costs? Direct material price variance Direct labor static budget variance Direct labor sales volume variance Direct labor flexible budget variance