13. Which one of the following will increase return on investment? A) Variable costs are increased B) An increase in fixed costs C. Average operating assets are increased D. Variable costs are decreased An unfavorable labor quantity variance may be caused by A) paying workers higher wages than expected B) paying workers a bonus at year end. C) worker fatigue or carelessness. D) higher pay rates mandated by union contracts 14. 15. Which of the following is not an operating budget? a. direct labor budget b. cash budget c. production budget d. sales budget