Sanchez Company's Output for the Current Period Was Assigned a $400,000

question 115

Multiple Choice

Sanchez Company's output for the current period was assigned a $400,000 standard direct labor cost.The direct labor variances included a $10,000 unfavorable direct labor rate variance and a $4,000 favorable direct labor efficiency variance.What is the actual total direct labor cost for the current period?

• A)$414,000.
• B)$386,000.
• C)$394,000.
• D)$406,000.
• E)$410,000.