Answer
Three reasons for an unfavorable direct manufacturing labor efficiency variance are:
1. Inefficient Work Practices: Workers may not be using their time effectively, leading to lower productivity and increased labor hours compared to the budget.
2. Lack of Skill or Training: Employees may lack the necessary skills or training to perform their tasks efficiently, resulting in slower work and more hours required.
3. Machine Breakdowns or Delays: Equipment breakdowns or unexpected delays in the production process can disrupt workflow, causing employees to spend more time on tasks than originally planned.
Work Step by Step
Three reasons for an unfavorable direct manufacturing labor efficiency variance are:
1. Inefficient Work Practices: Workers may not be using their time effectively, leading to lower productivity and increased labor hours compared to the budget.
2. Lack of Skill or Training: Employees may lack the necessary skills or training to perform their tasks efficiently, resulting in slower work and more hours required.
3. Machine Breakdowns or Delays: Equipment breakdowns or unexpected delays in the production process can disrupt workflow, causing employees to spend more time on tasks than originally planned.
