Indicate if the following item will affect one or more of the material or labor cost variances Further, indicate if each such cost variance will be favorable or unfavorable Poor maintenance of machinery and equipment has resulted in a lot of waste of raw material besides slowing down the production line and requiring overtime pay Select one or more: a. Unfavorable labor efficiency variance O b. Unfavorable material price variance c. Favorable labor rate variance d. None of the other responses is applicable e. Unfavorable labor rate variance f. Farovable material quantity variance g. Favorable labor efficiency variance O h. Unfavorable material quantity variance