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

question 74

Multiple Choice

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.

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Definitions:

Controlling Profit

The process of managing or influencing the financial outcomes of a business to ensure profitability and achieve financial goals.

Evaluating Performance

The process of analyzing, assessing, and documenting the efficiency and effectiveness of operations, personnel, or investments.

Providing Incentives

The process of offering rewards or benefits to motivate employees or customers to achieve certain goals or behaviors.

Direct Labour

Refers to the wages and salaries of employees who are directly involved in the manufacturing or production process of a company's products.