Write possible practical reasons for adverse variances

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Reference no: EM131436963

Question: The variances that we have considered are:

- sales volume;

- sales price;

- direct material usage;

- direct material price;

- direct labour efficiency;

- direct labour rate;

- fixed overhead spending;

Ignoring the possibility that standards may be unreasonable, jot down any ideas that occur to you as possible practical reasons for adverse variances in each case.

Reference no: EM131436963

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