Suppose the total number of minutes provided is less than the total number of minutes estimated, but the total dollar cost of the minutes provided is greater than the budgeted cost of estimated minutes. This outcome is most likely to be a function of:

A

Explanation:

In this scenario note that it resulted to total dollar cost of the minutes provided been greater than the budgeted cost of estimated minutes.

Key word there is that the cost incurred is now above the budget, therefore it is very likely that the technicians were being less competent than anticipated at their level, leading to greater cost.