Which of the Following Direct Labor Variances Uses the Standard $\begin{array} { l l l } & { \text { Price } } & { \text { Efficiency } } \\\end{array}$

Which of the following direct labor variances uses the standard hours allowed for the actual number of units produced?

$\begin{array} { l l l } & { \text { Price } } & { \text { Efficiency } } \\\end{array}$
A. $\begin{array} { l l l } & \text { Yes } && \text { Yes } \\\end{array}$
B. $\begin{array} { l l l } & \text { No } && \text { No } \\\end{array}$
C. $\begin{array} { l l l } & \text { Yes } && \text { No } \\\end{array}$
D. $\begin{array} { l l l } & \text { No } && \text { Yes } \\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D