If a company's workforce consists of a number of new hires, then their lack of training could lead to an unfavorable direct labor efficiency variance.

Question

Quizplus · Accepted Answer

Without proper training, new hires may take longer to complete tasks or make more mistakes, resulting in a lower efficiency and a higher direct labor cost than expected. This can lead to a negative or unfavorable direct labor efficiency variance.

If a Company's Workforce Consists of a Number of New