9.the direct labor efficiency variance is the difference between standard direct labor hours allowed for the good unit produced in the? A. standard hours allowed and the standard rate per hour. B. actual direct labor hours worked multiplied by the standard direct labor rate C. direct labor rate per hour D. none of the above

10. an unfavorable fixed overhead volume variance exists when? A. budgeted fixed overhead for the level of production is less than fixed overhead applied B. total fixed overhead is less than the predetermined overhead rate C budgeted fixed overhead for the level of production exceeds standard fixed overhead applied D. none of the above obtain