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(c) Identify which of the following is NOT a possible cause of an unfavourable labour rate variance. O An increase in wages that has not
(c) Identify which of the following is NOT a possible cause of an unfavourable labour rate variance. O An increase in wages that has not been reflected in the standards O Less skilled workers employed O Unanticipated overtime O Actual average wage rate was higher than the standard wage rate (d) Identify which of the following is a possible reason for an unfavourable labour efficiency variance. O High quality materials requiring less labour time to process O Well trained and supervised workers O A reduction in output due to decreased demand for the company's products O Actual number of labour hours was less than the standard labour hours allowed for the actual output
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