Which one of the following may NOT account for an adverse sales volume variance?

a) Deterioration in expected market conditions

b) Excess inventories holdings

c) A strike at the factory resulting in a disruption of production

d) Poor performance by sales staff

Which of the following statements is FALSE?

a) an organisation that manufactures one type of fruit juice would use a job order costing system

b) In a process-costing system, each unit uses approximately the same amounts of resources

c) A corporation whose sole business activity is processing similar customer deposits would a process costing system

d) In a job order costing system, individual jobs use different quantities of production resources