Embouchure LLC is a manufacturer of mouth pieces for wind instruments. At the beginning of April, it was estimated that the 18k flute headjoint would require 6 hours of direct labor and the related unit cost for direct labor to be $60.00. Through the month of April, the company incurred 11,400 actual labor hours to produce 2,000 18k flute headjoints. Direct laborers were paid at a rate of $10.30 per hour. Which of the following statements is correct with regard to the 18k flute headjoint production in April?

A. The unfavorable rate variance tells us that the actual purchase price of direct materials was greater than the estimated purchase price.

B. It is likely that the rate and efficiency variances are unrelated as to why they are occurring because they are both favorable variances.

C. If the company paid higher wages to acquire more efficient and skilled workers in the production of headjoints, it was worth it.

D. The standard direct labor rate was greater than the actual labor rate paid during the month

E. The direct labor hours expected for the actual output during the month were less than the actual direct labor hours logged during the month.