If the labor efficiency variance is unfavorable, then
a. standard hours allowed for the actual output exceeded actual hours.
b. the standard rate exceeded the actual rate.
c. the actual rate exceeded the standard rate.
d. actual hours exceeded standard hours allowed for the actual output.

The correct answer is "d. actual hours exceeded standard hours allowed for the actual output.".

Explanation: The variation in work efficiency is equal to the real hours minus the standard hours plus the standard rate.

(AH - SH) × SR = Variation in work efficiency.

Therefore, if the actual hours are greater than the standard hours, an unfavorable variation occurs.

AH > SH = unfavorable variation.

AH < SH = favorable variation.

agriculture and oil. natural resources, industry.

you will have $2593.74 in 10 years if you set aside $1,000 at 10%

you will have $9321.91 in 20 years if you set aside $2000 at 8%

you will have $1469.32 in 5 years if you set aside $1000 at 8%

you will have $1296.87 in 10 years if you set aside $500 at 10%

you will have $239.66 in 15 years if you set aside $100 at 6%

you will have $4660.96 in 20 years if you set aside $1000 at 8%