Suppose a company applies variable manufacturing overhead to products on the basis of direct labor-hours. If the companys labor efficiency variance is favorable, which of the following statement is TRUE?

	A.	The companys fixed overhead volume variance must be favorable as well.
	B.	The companys variable overhead efficiency variance must be favorable as well.
	C.	The companys variable overhead rate variance must be favorable as well.
	D.	The companys labor rate variance must be favorable as well.