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Best-4-U Things Ltd. planned on producing 600 units for the year. However, actual production was 400 units. Information concerning the direct labour cost for Best-4-U

Best-4-U Things Ltd. planned on producing 600 units for the year. However, actual production was 400 units. Information concerning the direct labour cost for Best-4-U Things Ltd. is as follows: actual results, 1,000 hours at $25 per hour; static budget amounts, 1,200 hours at $21 per hour. What is the Best-4-U Things Ltd. direct labour rate variance

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