Question：Which of the following would help to explain a favourable direct labour efficiency variance?
A. Better quality material was easier to process
B. Suggestions for improved working methods were implemented during the period
C. Employees were of a lower skill level than specified in the standard
The correct answers are:
Better quality material was easier to process
and
Suggestions for improved working methods were implemented during the period
解析：Employees were of a lower skill level than specified in the standard is not consistent with a favourable labour efficiency variance. Employees of a lower skill level are likely to work less efficiently, resulting in an adverse efficiency variance.
Better quality material was easier to process is consistent with a favourable labour efficiency variance. Time would be saved in processing if the material was easier to process.
Suggestions for improved working methods were implemented during the period is consistent with a favourable labour efficiency variance. Time would be saved in processing if working methods were improved.
Therefore the correct answer is better quality material was easier to process and suggestions for improved working methods were implemented during the period.
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