Select ALL the possible causes of an unfavorable direct labor rate variance. Talk of concessions by the union to reduce wages in the future have negatively impacted employee motivation and morale Inadequate training of assembly workers The production manager uses lower-skilled workers to save labor costs The cost of employer-provided health care for assembly workers has increased Poor scheduling requires a rush order of materials The cost of electricity has increased due to the recent tariff on fossil fuels The cost of indirect materials has increased due to supply chain issues Due to the late delivery of materials, the assembly workers had to work overtime to finish the job on time. The purchasing manager purchased low quality materials to save on materials costs. A senior level carpenter had to fill in for a beginner level carpenter because he was out sick