Which of the following will result in an unfavorable direct materials efficiency variance?
A)The actual cost per unit of direct materials exceeded the standard cost of direct materials.
B)The actual cost per unit of direct materials was less than the standard cost of direct materials.
C)The actual quantity of direct materials used per unit exceeded the standard quantity of direct materials allowed per unit.
D)The actual quantity of direct materials used per unit was less than the standard quantity of direct materials allowed per unit.

Question

Quizplus · Accepted Answer

An unfavorable direct materials efficiency variance occurs when the actual quantity of direct materials used per unit exceeds the standard quantity of direct materials allowed per unit. This indicates that either more materials were used than planned or that the planned usage was unrealistic. The other options listed would result in a favorable variance.

Which of the Following Will Result in an Unfavorable Direct