If the calculated direct labor efficiency variance is favorable, which of the following statements would always be true?

A.

The total actual direct cost was lower than the total expected direct labor costs for the actual output.

B.

Less direct labor hours were logged in production than expected for the actual output level.

C.

The quantity of direct material used in production was more than the quantity of direct material purchased during the period.

D.

The actual direct labor wage rate was lower than the standard direct labor wage rate.

E.

The actual price paid for each unit of direct material was more than the standard price.