Select all that were the source for the Direct Labor favorable effeciency variance.

a$.$ Actual number of jobs completed was greater than budgeted number of jobs.

b$.$ Actual direct labor hours per job were greater than budgeted direct labor hours per job.

c$.$ Actual direct labor hours per job were less than budgeted direct labor hours per job.

d$.$ Actual number of jobs completed was less than budgeted number of jobs.

e$.$ Actual direct labor cost per hour was greater than budgeted direct labor cost per hour.

f$.$ Actual direct labor cost per hour was less than budgeted direct labor cost per hour.

QUESTION $3$

Select all that were the source for the Indirect Costs unfavorable rate variance.

a$.$ Actual number of direct labor hours per job was less than budgeted direct labor hours per job.

b$.$ Actual number of jobs completed was less than budgeted number of jobs.

c$.$ Actual number of jobs completed was greater than budgeted number of jobs.

d$.$ Actual number of direct labor hours per job was greater than budgeted direct labor hours per job.

e$.$ Actual indirect costs per direct labor hour was greater than budgeted indirect cost per direct labor hour.