The labor rate variance is determined by multiplying the difference between the actual labor rate an
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The labor rate variance is determined by multiplying the difference between the actual labor rate and the standard labor rate by:()直接人工工资率差异是用实际人工费率与标准人工费率之差乘以:
A.The standard labor hours allowed for a given level of output.给定产出水平所允许的标准工时。
B. The standard labor rate.标准人工费率。
C.The actual hours worked during the period.期间的实际工作时间。
D. The actual labor rate. 实际人工费率。
参考答案: