Question 13 Which one of the following best describes the total direct labour variance? The difference between the actual direct labour cost and the direct labour cost according to the original budget B) The difference between the actual direct labour cost and the direct labour cost according to the flexed budget C) The difference between the actual cost of the labour hours worked and the labour cost allowed (actual direct labour hours worked at the standard labour rate) D) The difference between the actual cost of the labour hours worked and standard direct labour hours worked at the actual labour rate E) The difference between the budget cost of the labour hours worked and standard direct labour hours worked at the actual labour rate