The Following Data Relate to Direct Labor Costs for the Current

question 100

Multiple Choice

The following data relate to direct labor costs for the current period: Standard costs
6,000 hours at $12.00
Actual costs
7,500 hours at $11.40
The direct labor rate variance is

• A)$18,000 unfavorable
• B)$4,500 favorable
• C)$17,100 unfavorable
• D)$3,600 favorable

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OD

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