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| Q. |
What would be the most likely cause of an unfavourable labour rate variance together with a favourable labour efficiency variance? |
| A. | The employment of more highly skilled staff than budgeted |
| B. | Poor wage negotiation by the Human Resources manager |
| C. | The employment of less well-train |
| D. | staff than in |
| Answer» A. The employment of more highly skilled staff than budgeted | |
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