Dabney Inc

Multiple Choice

Dabney Inc. has a favorable direct labor efficiency variance. Which of the following would be the most likely reason for this variance?

A) The company used lower-paid workers in the production process more than they had expected.
B) Employees took a shorter amount of time to produce the product than expected.
C) The company used a standard direct labor rate that was too low.
D) Employees used less direct materials in the production process than expected.