A Job Was Budgeted to Require 3 Hours of Labor

question 109

Multiple Choice

A job was budgeted to require 3 hours of labor per unit at $11.00 per hour.The job consisted of 8,000 units and was completed in 22,000 hours at a total labor cost of $269,500.What is the total labor cost variance?

• A)$2,000 unfavorable.
• B)$3,000 unfavorable.
• C)$5,500 unfavorable.
• D)$8,000 unfavorable.
• E)$9,000 unfavorable.

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