The difference between the Actual cost and the Standard cost for direct labor is called:

Select one:

A. Direct Labor Rate Variance

B. Direct Labor Efficiency Variance

C. Direct Labor Split Variance

D. Direct Labor Flexible Budget Variance

E. None of the above

part 2

The difference between the split cost and the actual cost for direct materials is called the:

Select one:

A. Materials Price Variance

B. Materials Efficiency Variance

C. Materials Usage Variance

D. Materials Budget Variance

E. None of the above