1.Information for Garner Company's direct-labor costs for the month of September 2005 was as follows:

Actual direct-labor hours34,500 hours

Standard direct-labor hours35,000 hours

Total direct-labor payroll$241,500

Direct-labor efficiency variancefavorable $3,200

[CPA Adapted]What is Garner's direct-labor price (or rate) variance?

a.$21,000 favorable

b.$21,000 unfavorable

c.$17,250 unfavorable

d.$20,700 unfavorable

Calculation help