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which of the following will, on its own, create an unfavourable direct labour efficiency variance 1) workers taking more time on average than budgeted to

which of the following will, on its own, create an unfavourable direct labour efficiency variance

1) workers taking more time on average than budgeted to manufacture units

2) on their own, all the choices will create an unfavourable direct labour efficiency variance

3) paying workers a higher hourly wage than budgeted

4) budgeted units to produce being more than the actual units produced

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