12) A favorable lahor rate variance is created when A) actual units produced exceed standard hours allowed B) actual wages paid are less than amounts that should have been paid for the number of hours...

Extracted text: 12) A favorable lahor rate variance is created when A) actual units produced exceed standard hours allowed B) actual wages paid are less than amounts that should have been paid for the number of hours worked C) actual units produced exceed budgeted production levels D) actual labor hours worked exceed standard hours allowed. E) actual hours worked are less than standard hours allowed.