1. An unfavorable direct labor rate variance may be caused by all of the following except a. shortage of skiled employees b. improper use of employees. c, improper scheduling of employees. d. None of these choices are correct. 2. The difference between the actual overhead incurred and the budgeted overhead is the a. volume variance. b. direct labor rate variance. d. total factory overhead cost variance. 3. t the end of the period, the baiance ieft in the factory overhead account is called a. variable factory overbead controlilable variance totat factory overbead cost variance d fixed factory overhead votume variavice Which of the wing supports reviewing and revising standards t Standards giflaring from actual cots c Direct lator t alaning thgit standards . None of these croices are corr what wourld the 6. if a company uses standard cst to recor their vontory in the goreral Acepunts Payable Materials D