A Job Was Budgeted to Require 3 Hours of Labor

question 176

Multiple Choice

A job was budgeted to require 3 hours of labor per unit at $8.00 per hour. The job consisted of 8,000 units and was completed in 22,000 hours at a total labor cost of $198,000. What is the direct labor rate variance?

• A) $22,000 unfavorable.
• B) $22,000 favorable.
• C) $16,000 unfavorable.
• D) $16,000 favorable.
• E) $6,000 unfavorable.

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Definitions:

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