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Europa Company manufactures only one product. Presented below is direct labor information for November. Standard direct labor hours per unit of product 4.10 Number of

Europa Company manufactures only one product. Presented below is direct labor information for November.

Standard direct labor hours per unit of product 4.10

Number of finished units produced 5,200

Standard wage rate per direct labor hour (SP) $20.10

Total direct labor payroll for the period $393,770

Actual wage rate per direct labor hour worked (AP) $16.90

The direct labor rate variance for November (to the nearest dollar) was:

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