Multiple Choice
Which one of the following is defined as the difference between the actual direct labor hours worked and the standard direct labor hours allowed for the units manufactured, multiplied by the standard hourly wage rate per hour?
A) The direct labor price variance.
B) The direct labor efficiency variance.
C) The total direct labor standard cost variance.
D) The direct labor flexible-budget variance.
E) The direct labor operating-income variance.
Correct Answer:

Verified
Correct Answer:
Verified
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