Which of the Following Is Characteristic of Direct Labour Variances

question 47

Multiple Choice

Which of the following is characteristic of direct labour variances?

• A)The labour efficiency variance measures the difference between what was paid to direct labourers and what should have been paid.
• B)The labour rate and labour efficiency variances will always add up to the total labour variance.
• 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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