The direct labor rate variance is the difference between the

a.actual costs and the actual hours at the standard rate

b.actual hours at the standard rate and the standard costs

c.actual costs and the standard costs

d.actual rate and the standard rate

The direct materials quantity variance is the difference between the

a.actual quantity at the standard price and the standard costs

b.actual costs and standard costs

c.standard quantity and the actual quantity

d.actual costs and the standard price at the standard quantity