[Solved] The illegal production and sales of material depicting sexually explicit conduct involving a child is called: A) statutory rape B) child sex trade C) sex trafficking D) child pornography Labor Rate Variance: The difference between the actual cost of direct labor and the expected (or standard) cost, based on the standard hours worked and standard labor rate. Variable Overhead Rate Variance: The difference between the actual variable overhead incurred and the expected variable overhead based on standard cost. Materials Price Variance: The difference between the actual cost of raw materials and the standard or expected cost, multiplied by the quantity of materials purchased. Variable Overhead Rate Variance: The difference between the actual variable overhead incurred and the expected (or budgeted) variable overhead based on a standard rate.