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The formula to compute the direct labor rate variance is to calculate the difference between a.(Actual labor cost) - (Standard hours x Standard rate) b.(Standard

The formula to compute the direct labor rate variance is to calculate the difference between

a.(Actual labor cost) - (Standard hours x Standard rate)

b.(Standard hours x Actual rate) - (Standard labor cost)

c.(Actual labor cost) - (Actual hours x Standard rate)

d.(Standard hours x Standard rate) - (Standard labor cost)

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