The Standard Costs and Actual Costs for Direct Labor for the Manufacture

question 150

Multiple Choice

The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows:

The amount of the direct labor rate variance is

• A)$4,440 unfavorable.
• B)$4,500 favorable.
• C)$4,440 favorable.
• D)$4,500 unfavorable.