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 manger 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) At the time standards are set,managers generally know the actual wage rates they will need to pay.