Poorly trained workers could have an unfavorable effect on which of the following variances? Materials Quantity Variance Labor Rate Variance Choice A b. Choice D C. Choice d. Choice B How Hard The Day, Inc, makes a product that has the following direct labor standards: Standard direct labor-hours 1.4 hours per unit Standard direct labor rate $ 12.00 per hour The company budgeted for production of 5,400 units in January, but actual production was 5,500 units. The company used 6,800 direct labor-hours to produce this output. The actual total direct labor cost was $82,960. The direct labor efficiency variance for January is: o a. $10,800 F b.$9,440 U C. $10,800 U d. None of the answers provided are correct e. 99,440 F