The standard costs and actual costs for direct labor for the manufact


The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows:

Standard Costs
Direct labor 7,500 hours @ $12.00

Actual Costs
Direct labor 7,400 hours @ $11.40


The amount of the direct labor rate variance is:
A.$4,440 unfavorable

B.$4,500 favorable

C.$4,440 favorable

D.$4,500 unfavorable

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Accounting Basics: The standard costs and actual costs for direct labor for the manufact
Reference No:- TGS085607

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