The unfavorable volume variance may be due to all of the following factors EXCEPT
A)failure to maintain an even flow of work.
B)machine breakdowns.
C)unexpected increases in the cost of utilities.
D)failure to obtain enough sales orders.

Question

Quizplus · Accepted Answer

Unexpected increases in the cost of utilities would affect cost variances, not volume variances. Volume variance is related to the quantity of production or sales, not the cost.

The Unfavorable Volume Variance May Be Due to All of the Following