Data on Gantry Company's Direct-Labor Costs Are Given Below What Was Gantry's Standard Direct-Labor Rate?
A) $3

question 78

Multiple Choice

Data on Gantry Company's direct-labor costs are given below:
$$\begin{array} { | l | r | } \hline \text { Standard direct-tabor hours } & 30,000 \\\hline \text { Actual direct-labor hours } & 29,000 \\\hline \text { Direct-labor effic iency variance-favorable } & \$ 4,000 \\\hline \text { Direct-labor rate variance-favorable } & \$ 5,800 \\\hline \text { Total direct labor payroll } & \$ 110,200 \\\hline\end{array}$$ What was Gantry's standard direct-labor rate?

• A) $3.54.
• B) $3.80.
• C) $4.00.
• D) $5.80.

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