Which of the Following Will Result in an Unfavorable Direct

Multiple Choice

Which of the following will result in an unfavorable direct labor cost variance?

A) when actual direct labor hours exceed standard direct labor hours
B) when actual direct labor hours are less than standard direct labor hours
C) when the actual direct labor cost per hour exceeds the standard direct labor cost per hour
D) when the actual direct labor cost per hour is less than the standard direct labor cost per hour