107. CSO: 1B1e LOS: 1B1k
Randall Company uses standard costing and flexible budgeting and is evaluating its direct
labor. The total budget variance can usually be broken down into two other variances
identified as the
a. direct labor rate variance and direct labor efficiency variance.
b. direct labor cost variance and the direct labor volume variance.
c. direct labor rate variance and direct labor volume variance.
d. direct labor cost variance and direct labor efficiency variance.
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