Select the correct option to test your answer: A $$\frac{{{\text{Number of actual working days in a period}}}}{{{\text{Number of working days in the budget period}}}} \times 100$$ B $$\frac{{{\text{Actual hours worked}}}}{{{\text{Budgeted hours}}}} \times 100$$ C $$\frac{{{\text{Standard hours for actual production}}}}{{{\text{Actual hours worked}}}} \times 100$$ D $$\frac{{{\text{Standard hours for actual production}}}}{{{\text{Budgeted standard hours}}}} \times 100$$ Correct Answer: Option B ($$\frac{{{\text{Actual hours worked}}}}{{{\text{Budgeted hours}}}} \times 100$$) Verified correct option for Commerce (Costing).