Formula for labour efficiency variance

Q.  To get to labour efficiency variance, the formula to be applied is
- Published on 14 Sep 15

a. Total standard labour cost of actual output - Total actual cost of actual output
b. (Standard rate per hour - Actual rate per hour) * Actual Hours
c. (Standard time - Actual time) * Standard rate per hour
d. Abnormal idle hours * Standard hourly rate

ANSWER: (Standard time - Actual time) * Standard rate per hour

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