The labor rate variance is determined by multiplying the difference between the actual labor rate and the standard labor rate by ______?

مزدوری کی شرح میں فرق کا تعین اصل مزدوری کی شرح اور معیاری مزدور کی شرح کے درمیان فرق کو ______ کے ذریعہ بڑھا کر کیا جاتا ہے؟

The standard hours allowed.

The actual hours worked.

The budgeted hours allowed.

None of these.

Labor rate variance measures the difference between the actual labor cost and the expected (standard) labor cost.

It is calculated as:
(Actual Rate – Standard Rate) × Actual Hours Worked

Since the actual hours worked determine the total variance, they are used in the calculation.