How Is the Direct Labor Efficiency Variance Calculated

Multiple Choice

How is the direct labor efficiency variance calculated?

A) The difference between the standard labor hours allowed and the actual labor hours used multiplied by the actual labor rate
B) The difference between the standard labor hours allowed and the actual labor hours used multiplied by the standard labor rate
C) The difference between the standard labor hours and the actual labor hours used
D) The difference between the standard labor rate and the actual labor rate