Match the following.

List-I	List-II
a. Labour cost variance	1. Actual hours paid (Standard rate - Actual rate)
b. Labour rate variance	2. Standard cost - Actual cost
c. Efficiency variance	3. Idle hours × Standard rate per hour
d. Idle time variance	4. Standard rate (Standard hours - Actual hours worked)

A. a-4, b-3, c-2, d-1

B. a-2, b-3, c-4, d-1

C. a-4, b-1, c-2, d-3

D. a-2, b-1, c-4, d-3

Answer: Option D