11) If a company pays their factory workers an hourly wage less than expected, which variance would this affect? A) The labor rate variance B) The materials price variance C) The labor efficiency variance D) The materials quantity variance 12) If a company shows a materials price variance, the manager that is usually responsible would be the A) Advertising Manager B) Purchasing Manager C) Sales Manager D) Labor Manager 13) Jackson Corporation uses a labor force that is usually paid $10 per hour for its direct labor. Because of a labor shortage, the company has to bring in workers that are now paid $12 per hour for the same direct labor. Because of this, Jackson Corporation will most likely report a: A) Favorable labor efficiency variance B) Unfavorable labor efficiency variance c) Favorable labor rate variance D) Unfavorable labor rate variance