Volume variances may be unfavorable when: machine repairs cause work stoppages supervisors fail to maintain an even flow of work Work stoppages caused by a lack of materials. all of these If at the end of the fiscal year the variances from standard are not significant, the variances should be transferred to the: work in process account only cost of goods sold account only finished goods account only work in process, cost of goods sold, and finished goods accounts Which of the following is not a type of standard? theoretical standards ideal standards variable standards normal standards