The Labor Efficiency Variance Is Calculated by the Equation

The labor efficiency variance is calculated by the equation

A) (Standard Hours ´ Actual Hours) - (Actual Hours ´ Standard Rate) .
B) (Actual Rate ´ Actual Hours) - (Standard Rate ´ Actual Hours) .
C) (Actual Hours ´ Standard Rate) - (Standard Hours ´ Standard Rate) .
D) (Standard Hours ´ Actual Rate) - (Actual Hours ´ Actual Rate) .
E) none of these.