Question: The formula for the direct materials ( DM ) efficiency variance is ( A Q u s e d A P ) - ( A

The formula for the direct materials (DM) efficiency variance is
(AQusedAP)-(AQusedSP)
(AQusedSP)+(SQSP)
(AQusedSP)-(SQSP)
(AQusedAP)-(SQSP)
The formula for the direct materials ( DM )

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