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Material Usage Variance & Labor Efficiency Variance: 1. Why is the favorable material usage variance a positive item for the company's growth? 2. Why is

Material Usage Variance & Labor Efficiency Variance: 1. Why is the favorable material usage variance a positive item for the company's growth? 2. Why is the favorable material usage variance NOT a positive item and why does the team need to review & propose a change? 3. Why is the favorable labor efficiency variance a possibly positive item for the company's growth? 4. Why is the favorable material usage variance possibly NOT a positive item & the team needs to review and propose a change?

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