Question

A materials usage variance can be caused by all of the following except:

A. Actual output volume of the period (i.e., units produced).
B. Performance of the workers in using the materials.
C. Quality of the materials.
D. Skill level of the workers using the materials.
E. Inadequate employee supervision.

Answer 1

A materials usage variance can be caused by various factors, but inadequate employee supervision is not one of them.

Step-by-step explanation:

A materials usage variance can be caused by several factors, including the actual output volume of the period, the performance of the workers in using the materials, the quality of the materials, and the skill level of the workers using the materials. However, an inadequate employee supervision is not a cause of materials usage variance.