1. A unfavorable direct labor rate variance indicates that the:

a. the actual cost of direct labor per hour was less than the standard cost of direct labor per hour. b. both actual quantity and actual cost of direct labor hours exceeded standard quantity and standard cost of hours for actual output. c.the actual quantity of direct labor hours worked exceeded the standard quantity of hours for actual output. d. the actual direct labor cost per hour exceeded the standard direct labor cost per hour for actual output.

2.When actual capacity exceeds expected capacity, the result is a(n)

a. favorable fixed overhead volume variance.

b.unfavorable materials quantity variance. c. favorable materials quantity variance d. unfavorable overhead variance. 3. An unfavorable direct labor rate variance indicates that:

a.. the actual cost of direct labor per hour was less than the standard cost of direct labor per hour.

b.the actual quantity of direct labor hours worked exceeded the standard quantity of hours for actual output. c. the actual direct labor cost per hour exceeded the standard direct labor cost per hour for actual output.

d. both actual quantity and actual cost of direct labor hours exceeded standard quantity and standard cost of hours for actual output.

4. An unfavorable direct labor rate variance and a favorable direct labor efficiency variance might indicate:

a.skilled workers using more actual hours than standard paid at a higher rate perhour than the standard rate b. Unskilled workers using less actual hours than standard paid at a lesser rate per hour than the standard rate, c. skilled workers using more actual hours than standard paid at a higher rate per hour than the standard rate.

d. unskilled workers using less actual hours than standard paid at a higher rate per hour than the standard rate.