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what is the result when the actual rate paid for labor is less than the standard rate? multiple choice an unfavorable labor usage variance a favorable labor price variance a favorable labor usage variance an unfavorable labor price variance

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Final answer:

A favorable labor price variance occurs when the actual rate paid for labor is less than the standard rate, indicating the company spent less on labor than anticipated. The correct choice is favorable labor price variance.

Step-by-step explanation:

When the actual rate paid for labor is less than the standard rate, the result is a favorable labor price variance. This means the company spent less on labor than it had planned to in its budget, which is generally seen as a good thing for the company's finances. The variance arises from paying workers a lower wage per hour than the standard or expected cost. This situation could potentially result from a variety of factors including successful negotiations with labor, greater labor market supply, or internal cost-saving strategies.

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