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if the direct labor efficiency variance is unfavorable, then: A. standard hours allowed for the actual output exceeded actual hours B. actual hours exceeded standard

if the direct labor efficiency variance is unfavorable, then:

A. standard hours allowed for the actual output exceeded actual hours

B. actual hours exceeded standard hours allowed for the actual output

C. the actual rate exceeded the standard rate

D. the standard rate exceeded the actual rate

Choose the correct answer (multiple choice)

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