Muscogee Co$.$ uses a standard costing system in its Columbus Plant in which all inventory is carried at standard. The following standard costs data is provided for one of its products:

Direct Labor

$3$ hours per unit @ $$9\mathrm{.}00$ per hour

Muscogee planned to produce $32,000$ units each month. For April, the operating data show that $31,500$ units of product were produced. During April, $94,500$ hours were worked and direct labor cost was $$900,000.$

In analyzing the direct labor rate variance for April for Muscogee, what likely comes to mind? $($circle your answer$)(15$ points$)$

A$.$ Workers were likely more experienced than standards anticipated, and this could explain why the Labor Rate variance is favorable.

B$.$ Workers were likely less experienced than standards anticipated, and so this could explain why the Labor Rate variance is favorable.

C$.$ Workers demanded a higher wage due to a shortage of labor supply and this could explain why the Labor Rate variance is unfavorable.

D$.$ Workers worked more non$-$overtime hours than anticipated and this could explain why the Labor Rate variance is unfavorable.