Using more highly skilled direct laborers might affect which of the following variances?
A)direct materials usage variance
B)direct labor efficiency variance
C)variable manufacturing overhead efficiency variance
D)all of these

Question

Quizplus · Accepted Answer

Using more highly skilled direct laborers can affect all of these variances. Skilled laborers can work more efficiently, potentially reducing the direct materials usage variance by using materials more efficiently. They can also directly impact the direct labor efficiency variance by completing tasks in less time. Additionally, their efficiency can influence the variable manufacturing overhead efficiency variance, as overhead costs often vary with the amount of labor hours used.

Using More Highly Skilled Direct Laborers Might Affect Which of the Following