The total flexible-budget variance for direct labor cost ______. Multiple select question. is typically not decomposed further because most factors giving rise to the variance are beyond management's control can be broken down (decomposed) into a sales volume variance and a sales price variance can be broken down (decomposed) into a price (rate) variance and a quantity (efficiency) variance is favorable if actual direct labor costs for the period < the standard direct labor cost allowed for the output achieved during the period