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Which of the following is NOT a plausible cause of a direct labor efficiency variance? A) Inadequate supervision of workers. B) Poor scheduling of work.

Which of the following is NOT a plausible cause of a direct labor efficiency variance?

A) Inadequate supervision of workers.

B) Poor scheduling of work.

C) Failure to update the standard cost to conform to wage provisions in the union contract.

D) Materials used are different from those specified.

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