The MOST Likely Explanation of the Above Direct Manufacturing Labour

Multiple Choice

The MOST likely explanation of the above direct manufacturing labour variances is that:

A) the company may have assigned more experienced employees this month than originally planned.
B) management may have a problem with budget slack and might be using lax standards for both labour-wage rates and expected efficiency.
C) employees did not work as efficiently as expected to accomplish the job.
D) the average wage rate paid to employees was less than expected.