Which of the following is not a reason for a direct materials quantity variance? a. purchasing of inferior raw materials

d. increased material cost per unit

Explanation:

Direct materials quantity variance has to do with the difference between the budgeted quantity of materials and the actual quantity of materials used. It speaks to only the quantity used and nothing else.

An increased cost of the material is not relevant to the quantity of material used because whilst for instance it measures if there was a price change in the material, the materials quantity variance checks if there has been a change in quantity.

answer; blank (1) hrm specialists,blank(2); line managers;

answer; /// blank(1); increases; blank(2); decreases;