Describe three reasons for an unfavourable direct manufacturing labour efficiency variance.

(Select all that apply.)

A.poor maintenance of machines resulting in a high proportion of non-value-added labour

B.hiring and use of underskilled workers

C.actual units manufactured and sold are less than the budgeted units

D.budgeted purchase prices were set without careful analysis of the market

E.inefficient scheduling of work so that the workforce was not optimally occupied