A Favorable Direct Labor Efficiency Variance and an Unfavorable Direct

Multiple Choice

A favorable direct labor efficiency variance and an unfavorable direct labor rate variance might indicate which of the following?

A) Unskilled workers using more actual hours than standard, paid at a higher rate per hour than the standard rate
B) Unskilled workers using less actual hours than standard, paid a lesser rate per hour than the standard rate
C) Skilled workers using less actual hours than standard, paid at a higher rate per hour than the standard rate
D) Skilled workers using more actual hours than standard, paid at a higher rate per hour than the standard rate