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ABC's direct labor information for MARCH is as follows: 33,600 35.000 Direct labor hours worked (AQ) Standard direct labor hours allowed for units manufactured (SA)

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ABC's direct labor information for MARCH is as follows: 33,600 35.000 Direct labor hours worked (AQ) Standard direct labor hours allowed for units manufactured (SA) Unfavorable direct labor rate variance Total payroll for direct labor $ 11.760 $ 470.400 The total standard direct labor cost for the units manufactured in MARCH, rounded to the nearest dollar, was $477,750 $458,640. $478,240 $470,400

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