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Poor design can cause many production problems. One of the problems it could cause is material waste, which will lead to unfavorable materials efficiency variances.
Poor quality of the raw materials can cause an unfavorable material efficiency variance, because more of the direct material will be wasted.
The performance of the shipping employees is not connected with the production process. Therefore, neither good nor bad performance of them can affect the materials efficiency variance.
Inadequate training of the direct labor employees could be a cause of the unfavorable materials efficiency (usage) variance. Inadequately trained labor will make more mistakes, thereby wasting more direct materials than will adequately trained labor.