Consider the Following Information The Direct-Labour Rate Variance Is:
A)$3,400U

question 41

Multiple Choice

Consider the following information: $\begin{array}{lr}\text { Actual direct labour hours } & \$ 44,500 \\\text { Standard direct labour hours } & 45,000 \\\text { Total actual direct labour cost } & 315,950 \\\text { Direct labour efficiency variance } & 3,400\end{array}$ The direct-labour rate variance is:

• A)$3,400U.
• B)$13,350F.
• C)$13,350U.
• D)$9,000F.
• E)$9,400U.