All of the Following Are Possible Causes of a Favorable

Multiple Choice

All of the following are possible causes of a favorable labor rate variance except:

A) a higher mix of unskilled workers causing hourly rates to be lower than anticipated.
B) product demand that was lower than expected causing a reduction in the amount of overhead initially anticipated.
C) a higher mix of skilled workers causing hourly rates to be higher than anticipated.
D) a new labor contract that was negotiated at lower pay rates than anticipated.
E) None of the answer choices is correct.