Which of the following is a feasible explanation for an unfavorable direct materials quantity variance?
A)Purchased more materials than specified because the larger quantity resulted in a price discount
B)Purchased a higher-quality material than specified in the standard
C)A machine that was out of alignment caused several units of product to be scrapped
D)Higher-paid experienced factory workers were assigned to the product

Question

Quizplus · Accepted Answer

If a machine was out of alignment and caused several units of product to be scrapped, this would result in an unfavorable direct materials quantity variance as more materials than expected would have been used in the production process. Purchasing more materials than specified (A) may result in a favorable direct materials price variance but would not impact the quantity variance. Purchasing a higher-quality material (B) may also impact the price variance but would not necessarily impact the quantity variance. Similarly, assigning higher-paid experienced factory workers (D) may impact labor cost variances but would not impact direct materials quantity variances.

Which of the Following Is a Feasible Explanation for an Unfavorable