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A company uses the following standard costs to produce a batch of their world famous holiday food. Cost Item Standard Direct materials 6 pounds at

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A company uses the following standard costs to produce a batch of their world famous holiday food. Cost Item Standard Direct materials 6 pounds at $0.90 per pound 0.5 hours at $12.00 per hour Direct labor Actual costs for November for 10,000 batches of output were: Cost Item Actual Usage Total Direct materials 58,000 pounds 4,900 hours $58,000 $56,350 Direct labor Based on this information, the direct labor rate variance for November was: $3,650 F 0 1,200 U $2,450 F O $25,400 F

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