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

Question

Quizplus · Accepted Answer

Direct materials quantity variance is caused by factors such as malfunctioning equipment, inferior raw materials, and spoilage of materials. Increased material cost per unit is not a reason for direct materials quantity variance, but rather would cause a direct materials price variance.

Which of the Following Is Not a Reason for a Direct