Question 4 Scenario: The local electric utility company raised the charge per kilowatt-hour, but no adjustment was made

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Question 4 Scenario: The local electric
utility company raised the charge per kilowatt-hour, but no
adjustment was made in the budget.
Indicate which of the following standard cost variances
would be affected. More than one variance may be
affected.
a) Materials price variance.
b) Materials quantity variance.
c)Labor rate variance.
d)Labor efficiency variance.
e) Variable overhead spending (rate) variance.
f) Variable overhead efficiency variance.
g) Fixed overhead budget variance.