In the decision making of a one-time-only special order, it is assumed that accepting the special order is not expected to affect the selling price to other customers

Which of the following is the correct formula for measuring the efficiency variance?

A) Efficiency Variance = (Actual Quantity + Standard Quantity) - Standard Cost B) Efficiency Variance = (Actual Quantity x Standard Quantity) / Standard Cost C) Efficiency Variance = (Actual Quantity / Standard Quantity) x Standard Cost D) Efficiency Variance = (Actual Quantity - Standard Quantity) x Standard Cost

When numeric data is exaggerating to promote one idea, or omitted to minimize the consequence of the data, what type of unethical activity is taking place?

A) Distorting visuals B) Misrepresenting numbers C) Selective misquoting D) Plagiarism E) Omitting essential information