Which of the following would be LEAST likely to contribute toward an unfavorable Labor Efficiency Variance?

A. The maintenance department has not been adequately monitoring production equipment.

B. The production manager lowered variable overhead costs by reducing the supervision of the production line.

C. The purchasing manager reduced the price of materials by purchasing lower quality materials. D. The production manager assigned a greater mix of higher-paid, higher-skilled employees to the production line.

E. None of the above would be likely to contribute toward an unfavorable Labor Efficiency Variance.