The Labour Rate Variance Is Calculated as

Multiple Choice

The labour rate variance is calculated as

A) (Actual hourly wage rate - Standard hourly wage rate) x Actual direct labour hours used
B) (Actual hourly wage rate - Standard hourly wage rate) x Standard direct labour hours that should have been used
C) (Actual direct labour hours used - Standard direct labour hours that should have been used) x Actual hourly wage rate
D) (Actual direct labour hours used - Standard direct labour hours that should have been used) x Standard hourly wage rate