A review of skilled engineering labor rates and variances at Texas Industries revealed the following: Actual wage per hour was $15,000, as opposed to $13,000 planned. Actual labor hours per unit produced were 1.2 compared with 1.4 hours planned. If during a period 1,000 units were produced, which of the following is false? A)The DL efficiency variance may be random. B) The DL wage rate variance is unfavorable. C)The DL wage rate variance is $2,400 favorable. D)The DL efficiency variance is $26,000 favorable

Why option D is true ....I understand why options B and C are true thta left me iwth Option A which is the ans of this ques - false statemnet