If a worker drops the raw material during production and the raw material must be discarded,which variance is directly impacted?

Question

Quizplus · Accepted Answer

The materials efficiency variance is directly impacted by the worker dropping the raw material during production, as this results in a loss of materials that were expected to be used in the production process. The materials price variance would be impacted if the cost of the raw materials increased or decreased from the expected price, but dropping them does not change the price paid for the materials. The labor price variance and labor efficiency variance would not be directly impacted by the worker dropping raw materials during production.

If a Worker Drops the Raw Material During Production and the Raw