Bonner Company's Direct Labor Cost for March Was as Follows

question 36

Multiple Choice

Bonner Company's direct labor cost for March was as follows:
$\begin{array}{lrr} \text { Actual direct labor hours} &30,000\\ \text { Standard direct labor hours } &31,000\\ \text { Rate variance} &\$4,500 \mathrm{U}\\ \text {Total payroll } &\$189,000\\ \text { Labor mix variance } &\$4,225 \mathrm{U}\\\end{array}$

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What was Bonner's direct labor yield variance?

• A) $13,450.
• B) $9,675.
• C) $9,225.
• D) $5,000.

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