A direct-material quantity variance can be caused by all of the following except:

Question

Quizplus · Accepted Answer

Changes in sales volume would not affect the direct-material quantity variance as it is only concerned with the difference between the actual and standard quantity of materials used in production. The other options can all affect the direct-material quantity variance, with improper employee training, adjustment problems with machines, and disgruntled workers potentially leading to increased material waste, and acquisition of materials at a very attractive price potentially leading to over-purchasing and waste.

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