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Unformatted text preview: would result if a skilled worker were substituted for an inexperienced one. The production department generally is responsible for labor price variances resulting from misallocation of the workforce. Labor quantity variances relate to the efficiency of workers . The cause of a quantity variance generally can be traced to the production department. The causes of an unfavorable variance may be poor training, worker fatigue, faulty machinery, or carelessness. These causes are the responsibility of the production department . However, if the excess time is due to inferior materials, the responsibility falls outside the production department....
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- Fall '11