1. If the labor efficiency variance is unfavorable, then A. actual hours exceeded standard hours allowed for the actual output. B. standard hours allowed for the actual output exceeded actual hours. C. the standard rate exceeded the actual rate. the actual rate exceeded the standard rate. D. 2. The following materials standards have been established for a particular product Standard quantit per unit ofoutput....... 7.3 Pounds Standard price............... S14.45 per pound The following data pertain to operations concerning product for the last montl the Actual materials purchased 6,600 Pounds Actual cost of materials purchased S91,740 Actual materials used in production....... 5,900 Pounds Actual output. 1,000 Units What is the materials quantity variance for the month? A. S19,460 F B. $9,730 U C. $10,115 U D. $20,230F