Sitting, Waiting, Wishing, Inc. is a manufacturer of chairs. Given direct material is measured in feet, which of the following correctly pairs the listed variable with the appropriate label included in either the direct material variances or the direct labor variances?

A.

direct labor standard input ratio: feet per chair

B.

actual price: dollar per foot

C.

standard rate: dollar per chair

D.

quantity purchased: chairs

E.

actual output: feet