An unfavorable labor rate variance may be a result of all of the following except: increase in the minimum wage the hiring of less skilled workers employees working overtime successful negotiations by the labor union 4 pts Question 20 Tommy Tester anticipated $156,000 in his budget to cover salary expenses. However, the CFO only sets aside 5145,000 for Tommy to use to pay for salaries. This is an example of operating income padding budgetary stack rolling budgeting top-down budgeting