How Is the Direct Labor Rate Variance Calculated

question 225

Multiple Choice

How is the direct labor rate variance calculated?

• A)The difference between the standard labor rate and the actual labor rate multiplied by the actual labor hours used
• B)The difference between the standard labor rate and the actual labor rate multiplied by the standard allowable hours
• C)The difference between the standard labor hours and the allowable labor hours
• D)The difference between the standard labor rate and the actual labor rate

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Definitions:

Flexor Retinaculum

A fibrous band of tissue that holds the tendons of the flexor muscles of the forearm near the wrist, preventing them from bowing outward.

Extensor Aponeurosis

A tough, fibrous tissue that connects the extensor muscles in the hand or foot to the bone, helping to extend the digits.

Pronator Quadratus

A square-shaped muscle on the distal forearm that helps in pronating the forearm.

Semimembranosus

One of the three hamstring muscles located at the back of the thigh, important for thigh extension and knee flexion.