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The reagent needed to convert 2-butyne to cis-2-butene is
Direct Labor Cost Variance
The difference between the budgeted cost of direct labor for production and the actual cost incurred, indicating over or under allocation of resources.
Direct Labor Rate Variance
The difference between the actual cost of direct labor and the expected (or standard) cost, indicating discrepancies in workforce expenses.
Direct Labor Efficiency Variance
A measure of the difference between the actual hours worked and the standard hours expected for the production accomplished.
Favorable
A term used in budgeting and accounting to describe a financial result or variance that is better than expected or budgeted.
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