Which of the Following Direct Labor Variances Uses the Standard

Multiple Choice

Which of the following direct labor variances uses the standard hours allowed for the actual number of units produced? $$\begin{array} { | l | c | c | } \hline & \text { Rate } & \text { Efficiency } \\\hline \text { A. } & \text { Yes } & \text { Yes } \\\hline \text { B. } & \text { No } & \text { No } \\\hline \text { C. } & \text { Yes } & \text { No } \\\hline \text { D. } & \text { No } & \text { Yes } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D