A. An unfavorable materials quantity (usage) variance means that more materials were consumed by production than was scheduled by the standard. This can happen due to the number of reasons: poor worker performance, spoilage, shrinkage, theft, design of the product, poor quality of materials, machine downtime, etc. Substantial overtime may affect the performance of workers and be the cause of a materials efficiency variance.

B. An unfavorable materials quantity (usage) variance means that more materials were consumed by production than was scheduled by the standard. This can happen due to the number of reasons: poor worker performance, spoilage, shrinkage, theft, design of the product, poor quality of materials, machine downtime, etc. Thus, materials that do not meet specifications may be the cause of a materials efficiency variance.

C. An unfavorable materials quantity (usage) variance means that more materials were consumed by production than was scheduled by the standard. This can happen due to the number of reasons: poor worker performance, spoilage, shrinkage, theft, design of the product, poor quality of materials, machine downtime, etc. Labor with skills equal to those required by the standards is most likely not a cause of a materials efficiency variance, because worker performance should be adequate.

D. An unfavorable materials quantity (usage) variance means that more materials were consumed by production than was scheduled by the standard. This can happen due to the number of reasons: poor worker performance, spoilage, shrinkage, theft, design of the product, poor quality of materials, machine downtime, etc. Thus, machinery that has not been maintained properly may be the cause of a materials efficiency variance.