E$4$ Q$17$ Requirement $4.$ How might the direct labor rate variance for the firm last month be causing the direct labor efficiency$$ variance?

The

$$ favorable$/$ unfavorable

direct labor rate variance might mean that SorrentinoSorrentino hired$$

$$ less qualified return preparers at a lower pay rate $/$more qualified return preparers at a higher pay rate

$.$ As a$$ result, the return preparers

$$ had to use more$/$ were able to use fewer

hours than the standard allows. This accounts for the

$$ favorable$/$ unfavorable

efficiency variance.

Please answer the rest as well to please.