The Standard Costs and Actual Costs for Direct Labor in the Manufacture

question 106

Multiple Choice

The standard costs and actual costs for direct labor in the manufacture of 2,500 units of product are as follows: Standard Costs
Direct labor
7,500 hours @ $11.80
Actual Costs
Direct labor
7,400 hours @ $11.40
The direct labor time variance is

• A) $1,180 favorable
• B) $1,140 unfavorable
• C) $1,180 unfavorable
• D) $1,140 favorable

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