Why is there no$$ production$-$volume variance for direct$$ labor?

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Part $1$

A$.$

There is no conflict between the budgeting and control purpose and the$$ product$-$costing purpose. $$ Therefore, no variance is caused by production volume differing from an expected volume.

B$.$

Direct labor is a variable cost. The expected amount for a variable cost is the same as the amount allocated to the product.

C$.$

A$$ production$-$volume variance arises when the actual production volume achieved coincides with the expected volume of production used as a denominator for computing the fixed overhead rate for$$ product$-$costing purposes.

D$.$

Both A and B are correct.