4. A poor job by the HR department in hiring unskilled workers could have an unfavorable effect on which of the following variances? Labor Efficiency Variance Yes A) B) Yes Materials Quantity Variance Yes No Yes No No No D) 5. The following materials standards have been established for a particular product: Standard quantity per unit of output...... Standard price 1.7 $19.80 meters per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased. Actual materials used in production. Actual output 5,800 meters $113,680 5.100 meters 3,200 units What is the materials price variance for the month? a. $1,160 F b. $12,700 U c. $1,734 F d. $640 U