13) The materials yield variance will be unfavourable when A) the flexible-budget contribution margin is greater than the actual contribution margin. B) the actual direct materials input mix is less expensive than the budgeted direct materials input mix. C) the input-efficiency variance is favourable. D) the actual quantity of total inputs used is greater than the flexible budget for total inputs. E) actual unit sales are less than budgeted unit sales. 16) Which of the following is TRUE concerning throughput costing? A) Throughput contribution is the sum of revenues and direct costs. B) Throughput contribution is the difference between revenues and direct costs. C) Throughput contribution is the difference between revenues and variable direct labour. D) Throughput contribution is the difference between revenues and (variable direct labour + variable direct materials). E) Throughput contribution is the difference between revenues and variable direct materials costs. 19) Which of the following methods of allocating support department costs is both simple and intuitive? A) linear equation method B) step-down method C) hybrid method D) reciprocal method E) direct allocation method 21) Byproducts and scrap are differentiated by A) number of units per processing period. B) weight or volume of outputs per period. C) management preference only. D) the amount of sales value per unit E) the amount of costs assigned to each unit.