QUESTION $25$

Stein, Inc. prepared the following budget for June and is in the process of interpreting the variances:

Stein Inc.$\text{'}$s Budget.

What is the most likely explanation of the above direct labor quantity $($efficiency$)$ variance?

a$.$ The cost paid per hour was more than expected due to decreased sales demand.

b$.$ Employees worked more slowly than expected.

c$.$ The company has workers who are paid more than average workers.

d$.$ The company has very productive workers employed.