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All of the following are possible explanations for a significant unfavorable material efficiency variance except:

All of the following are possible explanations for a significant unfavorable material efficiency variance except:

A.

Cutbacks in preventive maintenance.

B.

An inadequately trained and supervised labor force.

C.

A large number of rush orders.

D.

Production of more units than planned for in the master budget.

IIA IIA-CIA-Part3-3P Summary

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