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Collins Corporation manufactures its products in a highly automated, just-in-time environment and uses a standard...

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Collins Corporation manufactures its products in a highly automated, just-in-time environment and uses a standard cost system. The variance that would cause the least concern would be a

A.

6% unfavorable fixed overhead volume variance caused by work stoppages because of missing parts

B.

9% unfavorable material price variance caused by changing to a supplier that would support the company's just-in-time needs.

C.

30% unfavorable direct labor efficiency variance caused by idle time while waiting for goods to be received from a previous manufacturing department

D.

12% unfavorable variable overhead spending variance caused by keeping equipment running during times when there is no production activity

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