Which of the following is the most probable reason a company would experience an unfavourable labour rate variance and a favourable labour efficency variance? The mix of workers assigned to production was heavily weighted towards the use of new, relatively low-paid, unskilled workers. Because of the production schedule, workers from other production areas were assigned to assist this particular process. Defective materials caused more labour to be used in order to produce a standard unit The mix of workers assigned to production was heavily weighted towards the use of higher paid, experienced individuals. With respect to the variance analysis of materials when there are several direct material inputs that can be substitued for each other to at least some degree, which of the following statements is NOT true? The quantity variance is caused by making more or less units of good product than planned in the master budget. The mix variance represents the cost variance resulting from using materials in a non-standard proportion The yield variance is caused by using more or less inputs in total than the standard total inputs allowed. The price variance is the result of paying higher or lower prices than budgeted for the various direct materials. Generally, an unfavourable Market Size variance is not the result of a poor sales department effort. True False According to Harcourt Inc.'s Cash Budget for the month of June. The total cash available was $480,000, the total disbursements were $470,000 and the minimum desired cash balance was $20,000. Assuming a sufficient line of credit was available, how much would the company have to borrow in June? Do not use dollar signs or commas in your