A direct labor cost variance can be divided into price and quantity variances, which are almost always called controllable and volume variances.

Name: A direct labor cost variance can be divided into price and quantity variances, which are almost always called controllable and volume variances.
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A direct labor cost variance is typically divided into rate (price) variance and efficiency (quantity) variance, not controllable and volume variances.

A Direct Labor Cost Variance Can Be Divided into Price