Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Accounting and Auditing Cost and Management Accounting Standard costing
Which of the following may be the reasons for a material usage variance?
(A) Negligence in the use of materials
(B) Changes in basic prices of materials
(C) Poor or improper machine handling
(D) Wastage due to inefficient production methods
(E) Change in product design requiring usuage different from the standard
Choose the correct answer from the options given below:
1
(A), (B), (C), (D) Only
2
(B), (C), (D), (E) Only
3
(A), (C), (D), (E) Only
4
(A), (B), (D), (E) Only