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Which one of the following is a possible cause of an unfavorable labor rate variance? A The company used attainable standards rather than ideal standards.

Which one of the following is a possible cause of an unfavorable labor rate variance?

A The company used attainable standards rather than ideal standards.

B The company hired new, inexperienced employees.

C The company produced fewer units than had been planned.

D The company used more experienced workers than planned.

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