Question 22 Ordering materials, setting up machines, assembling products, and inspecting products are examples direct labor costs. cost drivers. activity cost pools nonmanufacturing activities Question 23 Which of the following is a possible cause of an unfavorable materials efficiency variance? Using low quality materials in production Using a higher class of labor than called for Using a higher quality of material than called for nor of the option given is correct. U fewer hours of labor than labor specifications call for