A materials usage variance can result from changes in all of the following excep

Question

A materials usage variance can result from changes in all of the following except:
Quality of the materials
Level of output
Skill level of the workers using the materials
Equipment used to process the materials

The difference between budgeted fixed overhead and applied fixed overhead is:
The fixed overhead budget variance
Over-/under applied fixed overhead
The fixed overhead efficiency variance
The fixed overhead production-volume variance
A materials usage variance can result from changes in all of the following except: Quality of the materials Level of output Skill level of the workers using the materials Equipment used to process the materials

The difference between budgeted fixed overhead and applied fixed overhead is:
The fixed overhead budget variance
Over-/under applied fixed overhead
The fixed overhead efficiency variance
The fixed overhead production-volume variance
The difference between budgeted fixed overhead and applied fixed overhead is: The fixed overhead budget variance Over-/under applied fixed overhead The fixed overhead efficiency variance The fixed overhead production-volume variance
Quality of the materials
Level of output
Skill level of the workers using the materials
Equipment used to process the materials

The difference between budgeted fixed overhead and applied fixed overhead is:
The fixed overhead budget variance
Over-/under applied fixed overhead
The fixed overhead efficiency variance
The fixed overhead production-volume variance

Explanation / Answer

Material Quantity Variance = ( AQ - SQ )

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