Assume That the Standard Cost to Make One Finished Unit

question 87

Multiple Choice

Assume that the standard cost to make one finished unit includes two hours of direct labor at $8 per hour. During April, 22,000 direct labor hours were worked, 10,500 units of product were manufactured, and total direct labor cost was $170,000. What is the (approximate) labor rate variance for April?

• A) $2,000 unfavorable
• B) $2,000 favorable
• C) $6,000 favorable
• D) $6,000 unfavorable

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