108. CSO: 1B1e LOS: 1B1k
Richter Company has an unfavorable materials efficiency (usage) variance for a
particular month. Which one of the following is least likely to be the cause of this
variance?
a. Inadequate training of the direct labor employees.
b. Poor performance of the shipping employees.
c. Poor design of the production process or product.
d. Poor quality of the raw materials.
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