What Is the Correct Formula for the Direct Labour Total

Multiple Choice

What is the correct formula for the direct labour total variance?

A) (Expected hours of direct labour for actual production - actual hours of direct labour for actual production) x the standard cost for one hour of direct labour.
B) Expected expenditure on direct labour - (actual production units x standard labour hour cost per unit of production) .
C) (Actual direct labour hours for actual production x standard cost) - what the actual direct labour hours for actual production actually cost.
D) Actual expenditure on direct labour for actual production - expected expenditure on direct labour for actual production.