20. Which of the following statements is truet: 1. The labor efficiency variance is labeled favorable (F) if the actual hours used is less than the standard houn allownd foe the actual oute it. 2. If demaisd is insufficient to keep everyone busy and wokers are not lasd off, a favocable (F) labor efficiency vatiance othen a wall be a fesult. A. Only statencent I is true B. Only statement II is true: C. Boch waiements are true. D. Neither stalemcnt is trae. 21. Which of the following staternents is true? 1. If skited workets with high bourly rates of pay are given duties that require limke skill and call for lower hocith rates of pay this will recult in a favorahie lakur ratie 2. The atandard laber rate per hour should not include any employment taxes. 3. When less hours of labor time are necessary to complete a job than the standard allows, tho laboe etireiency variance is unfavorable. A. Only statement III is true. B. Both statements II and III are true. C. All of the statemencs are true. D. None of the statemests are true