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QUESTION 14 Jefferson Company had an unfavorable direct labor efficiency variance for the month. Which of these is a logical explanation for that variance? O A. The firm negotiated lower wages for production staff, reducing direct labor costs. . The factory lost two experienced workers at the start of the month, and their replacements worked at a slower pace. OC. The purchasing manager got a volume discount on direct materials. OD. The firm changed the work flow so that there was less waste of direct materials during production QUESTION 15 The variable overhead efficiency variance measures how well the firm: O A. Keeps the cost per unit of variable overhead inputs within the standard B. Uses its variable overhead allocation base C. Keeps fixed overhead within the standard D. Explains why fixed overhead is under-allocated or over-allocated QUESTION 15 The variable overhead efficiency variance measures how well the firm: O A. Keeps the cost per unit of variable overhead inputs within the standard Uses its variable overhead allocation base C. Keeps fixed overhead within the standard OD. Explains why fixed overhead is under-allocated or over-allocated B. QUESTION 16 Which of these should be considered when analyzing manufacturing overhead variances? O A. Whether costs incurred are product costs or period costs B. Whether the manufacturing overhead costs are controllable by managers OC. Whether direct materials costs are higher than standard costs O D. Whether direct labor costs can be reduced