If the actual number of kilograms of direct material used exceeds the standard number of kilograms allowed but actual cost was less than standard cost, the following direct material variances will arise: a$.$ Efficiency variance: Adverse b$.$ Efficiency variance: FavourablePrice variance: FavourablePrice variance: Adverse $.$ Efficiency variance: AdversePrice variance: Adversed. None of the other listed items e$.$ Efficiency variance: FavourablePrice variance: Favourable