The company's direct labor rate variance (DLRV) and direct labor efficiency variance (DLEV) are: DLRV - $39.000 U and DLEV - $320.000 F DLRV = $39.000 F and DLEV = $320.000 U DLRV = $45.000 U and DLEV = $320,000 F DLRV = $45.000 F and DLEV = $320,000 U During the last fiscal year, in response to higher expected production for the Prius model. Toyota hired a number of new workers for the fitting and testing of fuel cells. Direct labor cost standards are based on the average cost per hour and worker productivity of previous years. Based solely on the direct labor variances and the above information, which one of the following statements is most Likely true? (A) The new workers were paid higher wages and were more productive than the existing workers. (B) The new workers were paid higher wages and were less productive than the existing workers. (C) The new workers were paid lower wages and were more productive than the existing workers. (D) The new workers were paid lower wages and were less productive than the existing workers. The company's direct labor rate variance (DLRV) and direct labor efficiency variance (DLEV) are: DLRV - $39.000 U and DLEV - $320.000 F DLRV = $39.000 F and DLEV = $320.000 U DLRV = $45.000 U and DLEV = $320,000 F DLRV = $45.000 F and DLEV = $320,000 U During the last fiscal year, in response to higher expected production for the Prius model. Toyota hired a number of new workers for the fitting and testing of fuel cells. Direct labor cost standards are based on the average cost per hour and worker productivity of previous years. Based solely on the direct labor variances and the above information, which one of the following statements is most Likely true? (A) The new workers were paid higher wages and were more productive than the existing workers. (B) The new workers were paid higher wages and were less productive than the existing workers. (C) The new workers were paid lower wages and were more productive than the existing workers. (D) The new workers were paid lower wages and were less productive than the existing workers