26

Use the following data to find the direct labor rate variance if the company produced 6,600 units of product during the period.

Standard:
Direct labor (3.0 hours per unit @ $8/hour)	$ 24.00	per unit
Actual cost incurred:
Direct labor (21,700 hours @ $8.8/hour)	$ 190,960

Multiple Choice

• $17,360 unfavorable.

• $15,200 unfavorable.

• $15,200 favorable.

• $17,360 favorable.

• $32,560 favorable.