The Per-Unit Standards for Direct Labor Are 2 Direct Labor

question 54

Multiple Choice

The per-unit standards for direct labor are 2 direct labor hours at $15 per hour. If in producing 1800 units the actual direct labor cost was $48000 for 3000 direct labor hours worked the total direct labor variance is

• A) $1800 unfavorable.
• B) $6000 favorable.
• C) $3750 unfavorable.
• D) $6000 unfavorable.

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