Answer (D) is correct . Learning curves reflect the increased rate at which people perform tasks as they gain experience. Thus, they are useful in predicting unit direct labor costs.
Answer (A) is incorrect because Unit material costs typically do not decline as workers learn their jobs.
Answer (B) is incorrect because Variances are by definition unpredictable. Otherwise, the standards would be changed to avoid the variance.
Answer (C) is incorrect because Learning curves apply only to labor efficiency and are not effective predictors of total unit costs or unit variable costs.
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