Fletcher Company Collected the Following Data Regarding Production of One

question 177

Multiple Choice

Fletcher Company collected the following data regarding production of one of its products. Compute the total direct labor cost variance. $\begin{array}{lrl}\text { Direct labor standard (2hrs. @, } \$ 12.75 / \mathrm{hr} .) & \$ 5.50&\text {per finished} \\&&\text {unit}\\\text { Actual direct labor hours } & 81,500 &\text {hrs.} \\\text { Actual finished units produced } & 40,000&\text {units}\\\text { Actual cost of direct labor } & \$ 1,100,250\end{array}$

• A) $80,250 unfavorable.
• B) $80,250 favorable.
• C) $61,125 favorable.
• D) $61,125 unfavorable.
• E) $19,125 favorable.

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