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25. The following information describes acompany's usage of direct labor in a recentperiod: Actual direct labor hours use . 40,000 Actual rate per hour .

25.

The following information describes acompany's usage of direct labor in a recentperiod:

Actual direct labor hours use . 40,000

Actual rate per hour . 23.00

Standard rate per hour 11.25

Standard hours for units produced . 32,000

How much is the direct labor ratevariance?

A.$376,000 favorable

B.$470,000 favorable

C.$376,000 unfavorable

D.$470,000 unfavorable

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