If management experiences an unfavorable direct materials efficiency variance, which of the following would not be the possible corrective action?
A) Improve the design of the product
B) Provide additional training for the direct laborers
C) Purchase higher quality materials
D) Negotiate lower prices for material acquisition

Question

Quizplus · Accepted Answer

Negotiating lower prices for material acquisition addresses the cost aspect rather than the efficiency or usage of materials. Efficiency variance focuses on how well materials are used, not the cost of acquiring them.

If Management Experiences an Unfavorable Direct Materials Efficiency Variance, Which