Bonner Company's Direct Labor Cost for March Was as Follows

question 68

Multiple Choice

Bonner Company's direct labor cost for March was as follows:
$$\begin{array} { | l | r | r | } \hline \text { Actual direct labor hours } & 30,000 & \\\hline \text { Standard direct labor hours } & 31,500 & \\\hline \text { Rate variance } & \$ 4,500 & \text { U } \\\hline \text { Total payroll } & \$ 189,000 & \\\hline \text { Labor mix variance } & \$ 4,225 & \text { U } \\\hline\end{array}$$ What was Bonner's direct labor yield variance?

• A) $13,450.
• B) $9,675.
• C) $9,225.
• D) $5,000.

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