Discount sales company uses standard costing to manage its direct and overhead costs. overhead costs are allocated based on direct labor hours. in the first quarter, discount sales had a favorable efficiency variance for its variable overhead costs. which of the following scenarios would be a reasonable explanation for that variance?
a the actual number of direct labor hours was lower than the budgeted hours.
b the actual variable overhead costs were higher than the budgeted costs.
c the actual variable overhead costs were lower than the budgeted costs.
d the actual number of direct labor hours was higher than the budgeted hours.