Which of the Following Could Not Be an Explanation of the Labour

Multiple Choice

Which of the following could not be an explanation of the labour efficiency variance for a firm whose variances for the period included an unfavourable material price variance and a favourable labour efficiency variance?

A) Standards are out of date.
B) If the unfavourable material price variance was due to better quality materials being purchased, this in turn could lead to less waste of materials.
C) A timesaving improvement to the material-handling techniques has not yet been incorporated into the standard.
D) Deliberate inefficiency.