Which of the Following Is Not a Reason Wage Rates

Multiple Choice

Which of the following is not a reason wage rates may vary from the standard?

A) To get a job done on time, a manager may need to use more highly skilled, higher-paid workers than prescribed by the standard.
B) If a manager must pay overtime to meet production requirements, a direct labor rate variance will likely result.
C) At the time standards are set, managers generally do not have a good idea of the wage rates they will need to pay.
D) Managers may request a raise for efficient employees.