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Which one of the following is defined as the difference between the actual direct labor hours worked and the standard direct labor hours allowed for

Which one of the following is defined as the difference between the actual direct labor hours worked and the standard direct labor hours allowed for the units manufactured, multiplied by the standard hourly wage rate per hour?

  • The direct labor price variance.
  • The direct labor flexible-budget variance.
  • The direct labor operating-income variance.
  • The direct labor efficiency variance.
  • The total direct labor standard cost variance.

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