Gant Co Manufactures a Product with a Standard Direct Labor Cost

question 32

Multiple Choice

Gant Co. manufactures a product with a standard direct labor cost of two hours at $24.00 per hour. During July, 2,000 units were produced using 4,200 hours at $24.40 per hour. The labor quantity variance was

• A) $4,880 F.
• B) $4,800 U.
• C) $3,280 U.
• D) $4,880 U.