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| Brannen Videotronics uses a four-way allocation of overhead, machine hours to allocate overhead, and years of experience as the main determinant for wage increases. The standards are set and revised on an annual basis. Due to a surge in competitive pressures, Brannen’s management decided to undertake downsizing. Brannen offered incentives that permitted a large number of senior employees to opt in the middle of the year for early retirement. As a result, Brannen had to bring in temporary replacements who were paid entry-level wages to see that work deadlines were met. Which one of the following is most likely to result from this situation? A. Unfavorable efficiency variances and favorable price variances. B. Unfavorable efficiency variances and unfavorable price variances. C. Favorable efficiency variances and unfavorable price variances. D. Favorable efficiency variances and favorable price variances. |