The standard hours allowed is a) The direct labour hours that should have been used to complete the planned output for the period b) The direct labor hours that should have been used to complete the actual output for the period c) Computed by multiplying the standard labor hours allowed per unit by the planned output for the period d) Computed by multiplying the actual labor hours per unit by the planned output for the period Actual Hours of Input at Actual Rate (AH  AR) Actual Hours of Input at Standard Rate (AH  SR) Standard Hours of Input at Standard Rate (SH  SR) = (2,200 hours  $1.90) = (2,200 hours  $2.00) = (2,000 hours  $2.00).

What is the spending variance?