# ACC 350 Grand Canyon Week 4 Discussion 2

**ACC 350 Grand Canyon Week 4 Discussion 2**

Choose one of the following variance types, and give an example of what it indicates about a company’s operations:

Favorable direct materials cost variance

Favorable direct materials efficiency variance

Favorable direct labor cost variance

Favorable direct labor efficiency variance

Favorable variable overhead cost variance

Favorable variable overhead efficiency variance

Unfavorable direct materials cost variance

Unfavorable direct materials efficiency variance

Unfavorable direct labor cost variance

Unfavorable direct labor efficiency variance

Unfavorable variable overhead cost variance

Unfavorable variable overhead efficiency variance

Choose a variance that has not been chosen by another one of your classmates, or provide an explanation that differs from those explained by your classmates. Participate in follow-up discussion by challenging your classmates’ posts, expanding upon your classmates’ posts, and/or providing additional alternatives with regard to reasons for the variances.

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