Courses Libraries Organizations Content Collection QUESTION 14 Support 10 At the end of the period, Jefferson Company finds that it has an unfavorable direct labor efficiency variance. Which of the following is a logical explanation for this variance? O A The firm paid more per hour for labor than allowed by the standards The firm pald more per pound for direct materials than allowed by the standards C. The firm used more direct materials than allowed by the standards OD The firm used more labor hours than allowed by the standards QUESTION 15 10 Helena Company uses a standard cost system, and allocates variable overhead costs based on direct labor hours. This month, the firm had a favorable officiency variance for variable overhead costs Which of these situations is a reasonable explanation for this variance? O A The actual number of direct labor hours used was lower than the budgeted hours. OB The actual number of direct labor hours used was higher than the budgeted hours OC The actual variable overhead costs were higher than the budgeted costs OD The actual variable overhead costs were lower than the budgeted costs