Answer (C) is correct . Labor mix and labor yield variances are the components of the total labor efficiency variance. For example, if the labor yield variance was $500 U and the labor mix variance was $320 U, the total labor efficiency variance would be $820 U.
Answer (A) is incorrect because The total labor variance equals the labor efficiency and the labor rate variances.
Answer (B) is incorrect because The labor rate variance is the variance of price of the labor.
Answer (D) is incorrect because The efficiency variance is not labor variances.
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