29) The variable inputs except rate variance may be caused by variances in the A) fixed manufacturing overhead. B) indirect materials C) indirect labor D) None of the above impacts the variable overhead rate variance 29) 30) All of the following are potential advantages of decentralization except 30) A) Provides training C) Encourages use of expert knowledge B) Potential duplication of costs D) Frees top management's time 31) 31) Budgets are used to accomplish all of the following tasks, except B) directing operations D) planning for the future A) controlling operations C) recording actual results. 32) 32) Which of the following alternatives reflects the proper order of preparing components of the master budget? 1. Production budget 2. Sales budget 3. Direct materials budget D) 2.31 C)2,1,3 B) 1,3,2 A) 3, 1, 2