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

question 47

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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Is the direct labor yield variance favorable or unfavorable?

• A) Favorable.
• B) Unfavorable.