For a Particular Period a Firm Worked a Larger Number

Multiple Choice

For a particular period a firm worked a larger number of overtime hours than planned in order to complete a larger than usual number of job orders. The jobs were all completed within the standard time allowed for each job. Assuming only the facts given, what variance(s) would result from these facts?

A) Unfavourable labour rate; unfavourable labour efficiency
B) Unfavourable labour efficiency; unfavourable material quantity variance
C) Unfavourable labour rate; unfavourable labour efficiency; unfavourable material quantity
D) None of the given answers