118. CSO: 1B1e LOS: 1B1t
During the month of May, Tyler Company experienced a significant unfavorable material
efficiency variance in the production of its single product at one of Tyler’s plants. Which
one of the following reasons would be least likely to explain why the unfavorable
variance arose?
a. Inferior materials were purchased.
b. Actual production was lower than planned production.
c. Workers used were less-skilled than expected.
d. Replacement production equipment had just been installed.
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