MCQOPTIONS
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				| 1. | 
                                    An unfavourable material price variance occurs because of: | 
                            
| A. | Price increase in raw materials | 
| B. | Price decrease in raw materials | 
| C. | Less than anticipated normal wastage in the manufacturing process | 
| D. | More than anticipated normal wastage in the manufacturing process | 
| Answer» B. Price decrease in raw materials | |