Poorly trained workers could have an unfavorable effect on which of the following variances?

A) Choice A
B) Choice B
C) Choice C
D) Choice D

Unfavorable Effect

Occurs when actual costs exceed budgeted costs, or actual revenues are less than expected, negatively impacting financial performance.

Trained Workers

Personnel who have received specific training to perform their job duties effectively and efficiently.

Variances

Differences between planned or standard costs and actual costs, analyzed to understand and manage costs within financial planning.