Management has reviewed the standard cost variance analysis and is trying to explain an unfavorable labor efficiency variance of $8.000. Which of the following is the most likely cause of the variance? The department manager has chosen to use highly skilled workers. The new labor contract increased wages. The maintenance of machinery has been inadequate for the last few months. The quality of raw materials has improved greatly. Question 40 2.5 pts Yola Co. manufactures one product with a standard direct labor cost of four hours at $12.00 per hour. It was estimated that 950 units worth of product would be manufactured. In June, 1,000 units were produced using 4,100 hours at $12.20 per hour. The direct labor efficiency variance was: $1,220 $3,600 $1,220F $1,200