Which of the Following Will Result in an Unfavorable Direct

Multiple Choice

Which of the following will result in an unfavorable direct materials efficiency variance?

A) the actual cost per unit of direct materials exceeds the standard cost of direct materials
B) the actual cost per unit of direct materials is less than the standard cost per unit of direct materials
C) the actual quantity of direct materials used per unit exceeds the standard quantity of direct materials allowed per unit
D) the actual quantity of direct materials used per unit is less than the standard quantity of direct materials allowed per unit