The labor rate variance is determined by multiplying the difference between the actual labor rate and the standard labor rate by


The labor rate variance is determined by multiplying the difference between the actual labor rate and the standard labor rate by:()直接人工工资率差异是用实际人工费率与标准人工费率之差乘以:

A.The standard labor hours allowed for a given level of output.给定产出水平所允许的标准工时。

B. The standard labor rate.标准人工费率。

C.The actual hours worked during the period.期间的实际工作时间。

D. The actual labor rate. 实际人工费率。

正确答案:The actual hours worked during the period.期间的实际工作时间。