From the perspective of control,the direct materials efficiency variance should be isolated at the time of:

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The direct materials efficiency variance should be isolated at the time of use, as this is when the control over the materials is most directly related to the production process. By isolating the variance at this point, management can identify the causes of inefficiencies and take corrective action. Isolating the variance at the purchase stage would not be as effective in terms of control, as it does not relate to the actual use of the materials in production. Similarly, isolating the variance at the sale or completion stages would be less effective for control purposes, as any corrective action would come too late to impact the production process.

From the Perspective of Control,the Direct Materials Efficiency Variance Should