The two components of the direct labor flexible budget variance are the

A.The direct labor price variance and the direct labor quantity variance.

B.The direct labor rate variance and the direct labor efficiency variance.

C. The direct labor rate variance and the direct labor standard variance.

D. The direct labor efficiency variance and the direct labor standard variance.

Which of the following is not used in the calculation of the direct labor rate variance? A.Standard wage rate

B.Actual wage rate

C. Standard hours worked

D. Actual hours worked