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Q.

Labour Rate of Pay Variance can be calculated by which one of the following equations ?

[A] Budgeted Labour Costs2Actual Labour Costs

[B] (Standard Hours2Actual Hours)3Actual Wage Rate

[C] (Standard Wage Rate2Actual Wage Rate)3Actual Hours Worked

[D] (Standard Wage Rate2Actual Wage Rate)3Standard Hours Worked

Answer & Explanation
Answer: (Standard Wage Rate2Actual Wage Rate)3Actual Hours Worked

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