Which of the Following Is Not a Reason for a Direct

question 118

Multiple Choice

Which of the following is not a reason for a direct materials quantity variance?

• A) malfunctioning equipment
• B) purchasing of inferior raw materials
• C) increased material cost per unit
• D) spoilage of materials

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Definitions:

Direct Labor Cost

The total cost of all labor directly involved in the production of goods or services, not including indirect labor costs like maintenance.

Work in Process Costs

Costs assigned to goods that are in the process of being manufactured but are not yet complete.

Manufacturing Costs Assigned

The allocation of manufacturing costs to individual products or job orders based on direct materials, direct labor, and applied overhead.

Job Cost Sheets

Documents used to record and track the materials, labor, and overhead costs associated with a specific job.