The Following Data Relate to Direct Labor Costs for March

question 5

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
Calculate the direct labor time variance.

• A) $2,362.50 favorable
• B) $2,362.50 unfavorable
• C) $6,540.00 favorable
• D) $6,540.00 unfavorable

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