Dakota Taylor, a production line worker at Yani Yogurt, spilled an entire vat of milk. The milk

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Dakota Taylor, a production line worker at Yani Yogurt, spilled an entire vat of milk.

The milk must be discarded rather than used in yogurt.

Which variance is directly impacted?

a. Direct materials price variance

b. Direct materials quantity variance

c. Direct labor rate variance

d. Direct labor efficiency variance

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