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A manufacturing company produces a product using a standard cost system. For the month of March, the accounting and production records indicate that actual and standard prices and quantities were: One of the variances calculated from this data was a favorable variance of $6,000. This variance is called the labor efficiency variance. materials price variance. labor rate variance. materials quantity variance. A manufacturing company produces a product using a standard cost system. For the month of March, the accounting and production records indicate that actual and standard prices and quantities were: One of the variances calculated from this data was a favorable variance of $6,000. This variance is called the labor efficiency variance. materials price variance. labor rate variance. materials quantity variance