[ 8. In general, responsibility for the direct labor efficiency variance is assigned to: C) labor unions D) personnel staff 9. In which of the following circumstances may direct labor rate variance occur? A) Due to a sudden breakdown of machinery and excessive time for repair, direct labor B) Factory workers were inexperienced, and used more materials than allowed to make C) Due to the purchase of improved machinery, it took less time for workers to produce each D) Seior employees originally ssigned to a certain production job were replaced by new workers fell behind schedule and were unable to fill the production orders on time. products unit of product than planned hires at lower wages due to an unexpected strike by unionized workers. 2