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Which of the following does not lead to a direct labor efficiency variance? Multiple Choice Materials are different from those specified. Unexpected changes in the

Which of the following does not lead to a direct labor efficiency variance? Multiple Choice

Materials are different from those specified.

Unexpected changes in the price of materials.

Scheduling is poor.

Employees or supervisors are new on the job or are inadequately trained.

Machines or equipment are not in proper working condition.

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