QUESTION $6$

Select all that were the source for the Direct Materials unfavorable activity variance.

a$.$ Actual number of units completed was less than budgeted number of units.

b$.$ Actual cost of direct materials per unit was greater than budgeted.

c$.$ Actual number of units completed was greater than budgeted number of units.

d$.$ Actual cost of direct materials per unit was less than budgeted.

QUESTION $7$

Select all that were the source for the Direct Materials favorable spending variance.

a$.$ Actual number of units completed was greater than budgeted number of units.

b$.$ Actual cost of direct materials per unit was greater than budgeted.

c$.$ Actual cost of direct materials per unit was less than budgeted.

d$.$ Actual number of units completed was less than budgeted number of units.