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Consider the following information: Actual direct labor hours 31,000 Standard direct labor hours 31,600 Total actual direct labor cost $ 139,500 Direct-labor efficiency variance $

Consider the following information: Actual direct labor hours 31,000 Standard direct labor hours 31,600 Total actual direct labor cost $ 139,500 Direct-labor efficiency variance $ 2,340 F The direct-labor rate variance is:

  • $16,010 U.

  • $18,600 U.

  • $18,600 F.

  • $19,000 F.

  • None of the answers is correct.

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