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into the evaluation process. They provide performance data on a real-time basis. Question 6. Question : Which one of the following is the difference between the actual hourly wage rate and the standard hourly wage rate, multiplied by the actual direct labor hours worked during a period? Student Answer: Total direct labor standard cost variance. Direct labor efficiency variance. Direct labor usage variance. Direct labor flexible-budget variance. Direct labor rate variance. UNIT 5 QUIZ Question 7. Question : A "standard cost" is a predetermined amount (e.g., cost) that: