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All of the following are possible causes of a favorable labor rate variance except: a lower mix of skilled workers causing hourly rates to be

All of the following are possible causes of a favorable labor rate variance except:

a lower mix of skilled workers causing hourly rates to be lower than anticipated.

a new labor contract that was negotiated at lower pay rates than anticipated.

a lower mix of unskilled workers causing hourly rates to be higher than anticipated.

product demand that was lower than expected causing a reduction in the amount of overtime initially anticipated.

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