The Following Data Relate to Direct Labor Costs for the Current

question 23

Multiple Choice

The following data relate to direct labor costs for the current period of Executive Inc.: $$\begin{array} { l l } \text { Standard costs } & 6,000 \text { hours at } \$ 12.00 \\\text { Actual costs } & 7,500 \text { hours at } \$ 11.60\end{array}$$ ? What is the direct labor time variance?

• A) $17,400 favorable
• B) $17,400 unfavorable
• C) $18,000 favorable
• D) $18,000 unfavorable