Which of the Following Formula Is Used to Calculate Direct

question 103

Multiple Choice

Which of the following formula is used to calculate direct labor rate variance?

• A) Actual Costs + (Actual hours × Standard Rate)
• B) Actual costs - Standard cost
• C) (Actual hours × Standard rate) - Standard costs
• D) Actual costs - (Actual hours × Standard rate)

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Definitions:

Variable

A characteristic, number, or quantity that can be measured or quantified and can vary among subjects being observed.

Height

The measurement of an object or person from base to top.

Example

A representative part or a single item from a larger whole or group, especially when used to illustrate or explain a topic.

Inherent Zero

A zero point that indicates an absence of the quantity under measurement, giving a true zero value meaning in the context.