Which Statement Best Describes Direct Labour Variances

question 112

Multiple Choice

Which statement best describes direct labour variances?

• A) The labour rate and labour efficiency variances will always add up to the total labour variance.
• B) The labour efficiency variance measures the difference between what was paid to direct labourers and what should have been paid.
• C) The labour rate variance measures the difference between the labour hours that were actually used and the labour hours that should have been used.
• D) The labour rate variance measures the difference between the labour hours that were originally budgeted and the labour hours that should have been used.

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