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A company has the following details about a wooden product: Standard price (SP) = 110 SAR/hour Actual price (AP) = 120 SAR/hour Actual quantity (AQ)

A company has the following details about a wooden product: Standard price (SP) = 110 SAR/hour Actual price (AP) = 120 SAR/hour Actual quantity (AQ) = 40 hours How much will be the direct labor price variance? O a. SAR 440 F O b. SAR 400 U O c. SAR 480 F O d. SAR 600 U

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