On a static budget performance report the variance on the sales units row will always be zero. ws True False Which of the following is the most probable reason a company would experience an unfavourable labour rate variance and a favourable labour efficency variance? The mix of work ys assigned to production was heavily weighted towards the use of new, relatively low.paid, unskilled workers. Because of the production schedule, workers from other production areas were assigned to assist this particular process Detective materials caused more labour to be used in order to produce a standard unit The mix of workers assigned to production was heavily weighted towards the use of higher paid, experienced individuals. When preparing budgets, one important behavioural issue that must be managed is: The difficulty of predicting employees' hourly rates. The problem of getting so many calculations correct. The tendancy of participants to try to build slack into the budwet for their area of responsibility The high level of enthusiasm and excitement of the managers who are participating in the process The variable overhead spending variance is the difference between the actual variable overhead actually incurred and the master budget fixed overhead. True False The Sales Price variance can be deduced if the following variances are known: o Sales Mix variance. Total variance and Sales Quantity variance. Sales Volume variance and Sales Mix variance. Total variance, Sales Mix variance and Market Share variance. Sales Mix variance and Sales Quantity variance