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A company's direct labor (DL) efficiency variance is computed as O (AQXSP) + (SQxSP). O (AQXAP)-(AQx SP). O (AQ X SP) - (SQxSP). O (AQXAP)

A company's direct labor (DL) efficiency variance is computed as

O (AQXSP) + (SQxSP).

O (AQXAP)-(AQx SP). O (AQ X SP) - (SQxSP). O (AQXAP) - (SQxSP).

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