# data[].attributes.headline
The employees may not have received written work instructions or there are a mix of employees involving different skill levels, which does not match the actual staffing or work progress requirement. Strikes also could be the cause, which we see very often nowadays. 

# data[].attributes.subject
The employees may not have received written work instructions or there are a mix of employees involving different skill levels, which does not match the actual staffing or work progress requirement. Strikes also could be the cause, which we see very often nowadays. 

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Bringing outside temporary workers to achieve the outputs 

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Bringing outside temporary workers to achieve the outputs 

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Overhead price variance can be a result of increase in rent, electricity.

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Labour efficiency variance can be driven by idle time.

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Less units have been produced than budgeted which means the fixed costs have been under absorbed.

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An increase in demand has led to more overtime being used which increases the labour rate.

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The minimum wage has increased during the period so all wages had to be increased

# data[].attributes.headline
materials usage variance can be caused by a number of factors such as: Lack of due care in the use of materials; Defective production necessitating additional materials for correction; Inefficiency in production due to improper method or lack of necessary skill in workmen; Use of a material-mix other than the standard mix; Use of substitute material leading to poor quality; Improper maintenance of machine leading to breakdowns and more use of materials.

# data[].attributes.subject
materials usage variance can be caused by a number of factors such as: Lack of due care in the use of materials; Defective production necessitating additional materials for correction; Inefficiency in production due to improper method or lack of necessary skill in workmen; Use of a material-mix other than the standard mix; Use of substitute material leading to poor quality; Improper maintenance of machine leading to breakdowns and more use of materials.

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There may be a breakdown of some machinery which increases idle time.

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new machines could have been introduced and the workers are not as familiar with the process so efficiency drops

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An adverse overhead expenditure variance could be a result of increased rates due to inflation.

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A reason the material usage is higher is that the machines are starting to show their age and are producing more waste than they used to

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Labour rate variance can be driven by an increase in salary which has not been budgeted correctly or has not been considered when building the anual budget.

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materials delivery delays could have happened causing more overtime to be necessary which would increase the rate

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Could be an increase in waiting time, for deliveries or maintenance

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A higher quality of material has been purchased so there is less wastage.

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A reason for material price increase is due to going through a new supplier, who charges more, as the old one has gone bust.

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This variance may be due to a change in quality of materials resulting in less waste of materials

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The materials usage variance can be a result of low quality or high quality in materials used for production.

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Higher skilled workforce may demand higher pay

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This may be due to a change in the skill of the workforce

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This could be down to an increase in container shipping costs

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One reason there may be a variance in labour efficiency is due late arrival of materials resulting in workers having no work to do until the materials arrived.

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This material variance price is a result of a bulk discount received at time of purchase.

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The materials price variance can be caused by market driven price changes due to materials shortage.

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The variance in materials price could be caused by the demand of the material being high and as such price has been increased.

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The material price has increased as a higher quality of material has been purchased.

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Materials price variances can be caused by changes in the supply and demand of materials, fluctuations in the exchange rates, discounts or surcharges from suppliers, or errors in the standard price calculation.

# data[].attributes.subject
Materials price variances can be caused by changes in the supply and demand of materials, fluctuations in the exchange rates, discounts or surcharges from suppliers, or errors in the standard price calculation.