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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