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Which One of the Following Is the Difference Between the Actual

Question 151

Multiple Choice

Which one of the following is the difference between the actual and standard direct labor hours for the units manufactured,multiplied by the standard hourly wage rate per hour?


A) Direct labor price variance.
B) Direct labor efficiency variance.
C) Total direct labor standard cost variance.
D) Direct labor flexible-budget variance.
E) Direct labor operating-income variance.

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