QUESTION 13 An unfavorable labor efficiency variance indicates that: A. actual rate is less than the standard rate B. actual rate is greater than the standard rate C. actual hours are less than the standard hours D. actual hours are greater than the standard hours D. $30,000 QUESTION 10 Violin Inc uses the number of music lessons provided as its measure of activity. During April, the company budgeted for 460 music lessons, but its actual level of activity was 455 music lessons. Salary expense is a mixed cost of $6,300 per month plus $56 per music lesson. Salary expense in the planning (static) budget is closest to: A $25,760 B. $31,780 C. $32,060 D. $6,300