Which of the Following Is Not a Plausible Cause of a Direct

Multiple Choice

Which of the following is not a plausible cause of a direct labor efficiency variance?

A) Poor scheduling of work.
B) Inadequate supervision of workers.
C) Materials used are different from those specified.
D) Failure to update the standard cost to conform to wage provisions in the union contract.
E) Batch sizes during the period were different from standard.