​ *Actual Hours Are Equal to Standard Hours for Units Produced.​

Multiple Choice

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*Actual hours are equal to standard hours for units produced.​
-Which of the following is the correct formula for the direct labor time variance in a service business?

A) Planned Staff Hours - Actual Staff Hours
B) (Actual Staff Hours - Standard Staff Hours) × Actual Rate per Hour
C) (Actual Staff Hours - Standard Staff Hours) × Standard Rate per Hour
D) (Actual Staff - Planned Staff) × Actual Rate per Hour × Standard Shift Hours