Match the following. When is the labor rate variance unfavorable? A. when the actual price is greater than the standard When is the labor rate variance favorable? price When is the direct labor time variance B. when the actual price is less than the standard favorable? price When is the direct labor time variance unfavorable? C. when the actual hours worked are less than the standard hours at the acrual output level D. when the actual hours worked are greater than the standard hours at the actual output level