Fans Marine Stores Company manufacturos decorative fitings for hunury yachts which require highly skilled abor, and special metalico materials. Faas uses standard Couts to preparo as flexible budget. For the first quarter of 2011, direct material and direct labor standards for one of their popolur products were as follows Materials 1.5 pounds per unit: $4.00 per pound 2.0 hours perunt: $18.00 per hour During the first quarter, Faas produced 5,000 unts of this product. At the end of the quarter, an examination of the labor cost records showed that the company used 11.000 hours of direct labor and act director costs were $184,800. The direct labor efficiency variance was $10,000 U. Which of the following would be a logical explanation for this vrae? Labor OA The company paid a higher rate for labor than allowed by standards OB The company used a higher quantity of materials than allowed by standards OC. The company used more labor hours than lowed by standards OD. The company paid a higher price for the materials that allowed by standards