C is corrent. The requirement is to identify the variance that is calculated as the difference between standard hours at standard wage rates and actual hours at standard wage rates. C is corrent because the description is of the labor usage variance.
A is incorrect because the direct labor spending variance is not a commonly used term.
B is incorrect because the labor variance is calculated by taking the difference between the actual and standard labor rate times the actual hours.
D is incorrect because the indirect labor spending variance is not a commonly used term.
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