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

Question

Quizplus · Accepted Answer

The direct labor rate variance is calculated by multiplying the difference between the actual and standard wage rate by the actual hours worked. The standard hours worked are not used in the calculation of this variance.

Which of the Following Is Not Used in the Calculation