The Following Data Relate to Direct Labor Costs for March

question 11

Multiple Choice

The following data relate to direct labor costs for March:
Rate: standard, $12.00; actual, $12.25
Hours: standard, 18,500; actual, 17,955
Units of production: 9,450
-The total direct labor variance is

• A)$2,051.25 favorable
• B)$2,051.25 unfavorable
• C)$2,362.50 unfavorable
• D)$2,362.50 favorable

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