An Efficiency Variance Compares the

An efficiency variance compares the

A) actual quantity used of each input (DM, DL, or variable MOH) to the standard quantity allowed for each input, at its actual cost.
B) actual cost incurred for the input (DM, DL, or variable-MOH) to the standard cost allowed for the actual input quantity.
C) actual quantity used of each input (DM, DL, or variable-MOH) to the standard quantity allowed for each input, at its standard cost.
D) actual cost incurred for the input (DM, DL, or variable-MOH) to the standard cost allowed for the standard input quantity.