The Following Data Relate to Direct Labor Costs for the Current

question 54

Multiple Choice

The following data relate to direct labor costs for the current period:Standard costs6,000 hours at $12.00Actual costs7,500 hours at $11.40​What is the direct labor rate variance?

• A) $18,000 unfavorable
• B) $4,500 favorable
• C) $17,100 unfavorable
• D) $3,600 favorable

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