pute the predetermined fixed overhead rate, the higher the 4- The higher the denominator activity level used to com predetermined fixed overhead rate. False True 5- An unfavorable materials quantity variance indicates that A) actual usage of material exceeds the standard material allowed for output. standard material allowed for output exceeds the actual usage of material C) actual material price exceeds standard price. D) standard material price exceeds actual price. . Porly trained workers could have an unfavorable effetf on whic of the ollwing variances? Materials Quantity Variance Yes No Yes No Labor Rate Variance Yes Yes No No A) B) C) D) A) Choice A B) Choice B C) Choice D) Choice D