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Which of the following would explain an unfavorable direct materials quantity variance in the manufacturing...

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Accounting

Which of the following would explain an unfavorable direct materials quantity variance in the manufacturing area of an all wood table manufacturer:

a. scrap costs related to wood had decreased 5% during the period.

b. lower wage, less experienced machine operators were used during the period.

c. the cost per board foot of lumber had increased by 10%.

d. factory depreciation on machinery used to cut wood increased.

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