(b) Identify which of the following is a possible reason for an unfavourable material quantity variance. O Well trained and supervised workers O Less materials used to produce the actual output than were called for by 4:22 the standard O Outdated standards O Properly adjusted machines, and quality materials (c) Identify which of the following is NOT a possible cause of an unfavourable labour rate variance. O Actual average wage rate was higher than the standard wage rate An Increase in wages that has not been reflected In the standards O Less skilled workers employed O Unanticipated overtime