An efficiency variance compares the: - Actual cost incurred for the inout (DM, DL, or variable-MOH) to the Standard cost allowed for the actual input quantity - Actual quantity used of each input (DM, DL, or variable-MOH) to the Standard quantity allowed for each input, at its Standard cost - Actual cost incurred for the input (DM, DL, or variable-MOH) to the Standard cost allowed for the Standard input quantity - Actual quantity used of each input (DM, DL, or variable MOH) to the Standard quantity allowed for each input, at its actual cost