Final answer:
The difference between standard and actual cost per unit of input is measured by raw materials price variance, direct labor rate variance, and variable overhead spending variance.
Step-by-step explanation:
The difference between standard and actual cost per unit of input is measured by the raw materials price variance, the direct labor rate variance, and the variable overhead spending variance. Therefore, the correct answer is option 4) all of these.
The difference between standard and actual cost per unit of input is measured by various variances that reflect the deviations in costs associated with the production of goods or services. Specifically, these measurements are:
Raw materials price variance which assesses the difference between the actual cost of raw materials and the standard cost that was expected or budgeted.
Direct labor rate variance which examines any disparity between the actual labor costs incurred and the standard labor costs.
Variable overhead spending variance that captures the distinction between actual and standard costs for variable overheads, which include costs that vary with production output, such as utilities or indirect materials.
To answer the student's question, the difference between standard and actual cost per unit of input is measured by all of these variances as each of them relates to a different aspect of production inputs – raw materials, labor, and variable overheads.