An Unfavorable Labor Efficiency Variance Is The

An unfavorable labor efficiency variance is the:

A) Number of actual hours worked in excess of the standard hours allowed multiplied by the standard labor rate.
B) Number of actual hours worked in excess of the standard hours allowed multiplied by the actual labor rate.
C) The number of actual hours worked below the standard hours allowed multiplied by the standard labor rate.
D) Number of actual hours multiplied by the difference in the actual and standard labor rates.