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Bear Company Uses a Standard Costing System -Refer to the Figure

question 53

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Bear Company uses a standard costing system. The following information pertains to direct labour costs for the month of March:
 Standard direct labour rate per hour $15.00 Actual direct labour rate per hour $13.50 Labour rate vari ance $18,000 favourable  Actual output 1,000 units  Standard hours allowed for actual production 10,000 hours \begin{array} { l l } \text { Standard direct labour rate per hour } & \$ 15.00 \\\text { Actual direct labour rate per hour } & \$ 13.50 \\\text { Labour rate vari ance } & \$ 18,000 \text { favourable } \\\text { Actual output } & 1,000 \text { units } \\\text { Standard hours allowed for actual production } & 10,000 \text { hours }\end{array}
-Refer to the Figure.What is the total labour budget variance for Bear Company?

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