A direct-material quantity variance can be caused by all of the following except:
A) improper employee training.
B) changes in sales volume.
C) acquisition of materials that are below standard quality.
D) adjustment problems with machines.
E) disgruntled workers.

Question

Quizplus · Accepted Answer

Changes in sales volume affect the total amount of materials needed but do not directly cause a variance in the quantity of materials used per unit of production, which is what the direct-material quantity variance measures. Other options are direct factors affecting the efficiency or quality of material usage.

A Direct-Material Quantity Variance Can Be Caused by All of the Following