14. (1 point) Which of the following is consistent with for explaining both a favorable labor price variance and an unfavorable labor efficiency variance? A) Due to unexpected turnover, the company hired many new workers this period. B) There were breakdowns in machinery causing workers to be paid for overtime work. C) More highly skilled workers were used than originally budgeted. D) Sales lagged behind the budgeted amounts of the sales department, resulting in less output than originally budgeted. 15. (1 point) Favorable variances indicate good news and so generally aren't worth investigating the causes. True False (circle one)