A strategic change was made in the hiring of personnel at a company. Subsequently, the direct labor rate variance for the company is $150 unfavorable, but the direct labor efficiency varianc What might cause this combination of variances? O A) Early retirement packages were offered to older, highly paid workers. B) The company hired better-trained, more skilled workers, but paid them a higher hourly wage. O C) The company began an internship program for college students with no experience. O D) The company switched to leasing temporary workers instead of using pemanent workers. A strategic change was made in the hiring of personnel at a company. Subsequently, the direct labor rate variance for the company is $150 unfavorable, but the direct labor efficiency varianc What might cause this combination of variances? O A) Early retirement packages were offered to older, highly paid workers. B) The company hired better-trained, more skilled workers, but paid them a higher hourly wage. O C) The company began an internship program for college students with no experience. O D) The company switched to leasing temporary workers instead of using pemanent workers