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Which of the following is the most likely explanation for an unfavorable direct materials quantity variance? a. The new purchasing agent was not as effective

  1. Which of the following is the most likely explanation for an unfavorable direct materials quantity variance?

    a.

    The new purchasing agent was not as effective in negotiating low prices.

    b.

    They used higher quality direct materials, which reduced waste (scrap).

    c.

    The government levied new tariffs on the materials purchased.

    d.

    Lack of training meant that employees made more mistakes than expected.

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