Seven, Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor- hours. Standard Quantity or Hours per Unit of Output Inputs Direct materials 3.5 feet Standard Price or Rate $ 8.20 per foot $ 7.00 per hour $ 2.60 per hour Direct labor 1.75 hours Variable manufacturing overhead 1.75 hours The company planned to produce 23,100 units of output during June and has reported the following actual results for the product for June: 24,000 Units 88,800 Feet $ 710,400 Actual output Raw materials purchased/used Actual total cost of raw materials Actual direct labor-hours Actual total direct labor cost Actual total variable overhead cost 48,000 Hours $ 374,400 $ 124,800 Assume all of the materials purchased was used during the month to produce the 24,000 units. The quantity variance for DM is: Poorly trained workers could have an unfavorable effect on which of the following variances? Labor Rate Variance Materials Quantity Variance Yes Yes No a. Choice C b. Choice B C. Choice A d. Choice D