14) Which of the following statement is EALSE? A) One cause of a flexible budget variance for direct labor may be a difference between standard and actual hourly wage rates for factory workers. B) A quantity variance for direct materials measures the deviation between the quantity of inputs that should have been used to achieve the actual output and the actual quantity of inputs used to achieve the actual output. C) The flexible budget variance for direct labor equals the labor price variance plus the labor quantity variance D) The flexible budget variance for direct labor can be broken down into a price variance and an effectiveness variance. E) A favorable materials price variance may lead to an unfavorable materials usage variance