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Use the Following Data to Find the Total Direct Labor

question 31

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Use the following data to find the total direct labor cost variance.
 Direct labor standard (4 hrs. @$28 per unit $7/hr.)   Actual hours worked per unit 3.5 hours  Actual units produced 3,500 units  Actual rate per hour $7.50\begin{array}{ll}\text { Direct labor standard (4 hrs. } @ & \$ 28 \text { per unit } \\\$ 7 / \mathrm{hr} \text {.) } & \\\text { Actual hours worked per unit } & 3.5 \text { hours } \\\text { Actual units produced } & 3,500 \text { units } \\\text { Actual rate per hour } & \$ 7.50\end{array}

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