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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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