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Cafferty Corporation has provided the following data concerning its direct labor costs for March: Standard wage rate $12.80 per DLH Standard hours 1.3 DLHs per

Cafferty Corporation has provided the following data concerning its direct labor costs for March:

Standard wage rate $12.80 per DLH
Standard hours 1.3 DLHs per unit
Actual wage rate $12.50 per DLH
Actual hours 2,850 DLHs
Actual output 2,000 units

1/ The Labor Rate Variance for March would be recorded as a:?

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