$29.$ A favorable direct$-$labor efficiency variance is created when:

A$.$ Actual direct$-$labor hours worked exceed standard direct$-$labor hours allowed for actual output.

B$.$ Actual direct$-$labor hours worked are less than standard direct$-$labor hours allowed for actual

output C$.$ Actual wages paid are less than the amount expected to be paid for the actual number of direct$-$ labor hours worked.

D$.$ Actual wages paid are less than the amount expected to be paid for the number of direct$-$labor hours expected to be worked given actual output.

E$.$ Actual units produced exceed budgeted production levels.