Which of the following would help to explain a favourab...
单项选择题Which of the following would help to explain a favourable direct labour efficiency variance? (i) Employees were of a lower skill level than specified in the standard (ii) Better quality material was easier to process (iii) Suggestions for improved working methods were implemented during the period
A、(i), (ii) and (iii)
B、(i) and (ii) only
C、(ii) and (iii) only
D、(i) and (iii) only