The Fellowes Company Has Developed Standards for Labor What Is the Labor Rate Variance for June?
A) $30

question 47

Multiple Choice

The Fellowes Company has developed standards for labor.During June,75 units were scheduled and 100 were produced.Data related to labor are:
$$\begin{array} { | l | l | } \hline \text { Standard hours allowed } & 3 \text { hours per unit } \\\hline \text { Standard wages allowed } & \$ 4.00 \text { per hour } \\\hline \text { Actual direct labor } & 310 \text { hours (total cost } \$ 1,209 \text { ) } \\\hline\end{array}$$ What is the labor rate variance for June?

• A) $30 unfavorable.
• B) $31 favorable.
• C) $31 unfavorable.
• D) $30 favorable.

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