All of the following are possible explanations for a significant unfavorable material efficiency variance except:

A material efficiency variance measures whether the quantity of material used for actual output differs from the standard quantity allowed for that output. It is affected by waste, spoilage, poor production practices, inferior materials, equipment problems, weak supervision, or rushed work. Cutbacks in preventive maintenance can cause machine inefficiency and material waste. Poorly trained or supervised labor can also increase material usage. Rush orders may disrupt normal processes and increase errors or waste. However, producing more units than planned affects volume, not efficiency. The variance compares actual material usage with standard usage for the actual number of units produced, so higher production alone does not explain an unfavorable material efficiency variance. Therefore, Option D is the exception and the correct answer.