Use the Information Below to Answer the Following Question(s)

question 89

Multiple Choice

Use the information below to answer the following question(s) .
Sawyer Industries Inc. (SII) , developed standard costs for direct material and direct labour. In 2013, SII estimated the following standard costs for one of their major products, the 30-litre heavy-duty plastic container.
During July, SII produced and sold 10,000 containers using 2,200 kilograms of direct materials at an average actual cost per kilogram of $24 and 1,050 direct manufacturing labour hours at an average actual wage of $14.75 per hour.
-July's direct manufacturing labour price variance is

• A) $250.00 favourable.
• B) $262.50 favourable.
• C) $487.50 favourable.
• D) $262.50 unfavourable.
• E) $250.00 unfavourable.

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