An unfavorable labor rate variance could most likely result from all of the following except:
A)Producing at levels of output that exceed normal output levels.
B)Using highly skilled laborers to perform tasks normally performed by unskilled laborers.
C)Having laborers work excessive overtime hours.
D)Using outdated standard cost figures.

Question

Quizplus · Accepted Answer

Producing at levels of output that exceed normal output levels would not directly cause an unfavorable labor rate variance; it might affect efficiency but not the rate paid to labor.

An Unfavorable Labor Rate Variance Could Most Likely Result from All