seconds Question Completion Status: QUESTION 7 Which of the following would explain an unfavorable variable overhead efficiency variance (1) Employees were of a lower skill level than specified in the standard (2) Unexpected idle time resulted from a series of machine breakdown, (3) Poor Quality material was difficult to process. O(1), (2) and (3) (1) and (2) (2) and (3) (1) and (3) QUESTION 8 Which of the following may be the likely reason for a favorable direct labor rate variance? O overestimated standard labor cost O changes to the product specification which reduced manufacturing time reduction in direct labor costs due to a strike in the factory O overestimated standard labor time per unit D QUESTION 9 The Royale Company has a standard cost system in which manufacturing overhead is appl recorded the following data relating to manufacturing overhead for September: Number of us completed nits of product on the basis of direct labor-hours (DUHS). The company hours per unit 1.6 DLHS; Denominator activity 31,200 units: Standard direct labor- Quantity variance. 54.000 DEH Actual fixed overhead costs incurred $51,300 applied fixed overhead cost in the company's overhead budget for September was $3,468 Unfavorable; Fixed portion of the predetermined overhead rate $0.85 per DUH. The amount of $45,900 $54,768 $49,920 $47,703