Select all that were the source for the Indirect Costs favorable efficiency variance.

a$.$ Actual indirect costs per direct labor hour was less than budgeted indirect cost per direct labor hour.

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

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

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

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

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

QUESTION $5$

Select all that were the source for the Sales Activity favorable variance.

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

b$.$ Actual selling price per unit was less than budgeted.

c$.$ Actual number of units completed was less than budgeted number of units.

d$.$ Actual selling price per unit was greater than budgeted.