Mr. Jack mentioned that there are new employees working on the production line. How can trainees affect production and standard cost variances?

A.) Trainees may be paid less than seasoned workers causing an unfavorable labor spending variance.

B.) Trainees might work slower causing an unfavorable labor efficiency variance.

C.) Trainees might work slower causing an unfavorable labor spending variance.

D.) Trainees may make mistakes in the process causing waste or spoilage which in turn, results in a favorable material quantity variance.