The Standard Rate of Pay Is $15 Per Direct Labour

question 31

Multiple Choice

The standard rate of pay is $15 per direct labour hour.If the actual direct labour payroll was $58,800 for 4,000 direct labour hours worked, the direct labour price (rate) variance is

• A)$1,200 unfavourable.
• B)$1,200 favourable.
• C)$1,500 unfavourable.
• D)$1,500 favourable.

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