Previous work has shown that the mismatch between disparities and optical focus cues, known as the vergence and accommodation conflict (VAC) affects virtual hand 3D selection. To investigate if the VAC also affects the ray casting interaction technique in distal pointing, we ran a user study with an ISO 9241:411 task where participants selected 3D targets at three different VAC conditions, no VAC (i.e., targets placed roughly at the focal point of the VR headset), constant VAC (i.e. 4D distance from the user) and varying VAC (i.e., depth distance of the next target consecutively changed either 75 cm and 400 cm). According to our results varying VAC condition increases time and decreases throughput performance of the participants. Moreover, it takes longer for users to select target at constant VAC condition. Our results show that placing objects at different depth planes has detrimental effect on the user performance in distal pointing.