Which variance is directly impacted if a worker drops the raw material during production and the raw material must be discarded?
A)Direct materials quantity variance
B)Direct materials price variance
C)Direct labor rate variance
D)Direct labor efficiency variance

Question

Quizplus · Accepted Answer

The direct materials quantity variance is directly impacted because the raw material was dropped and had to be discarded, resulting in a higher quantity of materials being used than originally planned.

Which Variance Is Directly Impacted If a Worker Drops the Raw