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

A.

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

B.

The actual direct labor input ratio was lower than the standard direct labor input ratio.

C.

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

D.

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

E.

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