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Green Toys is a regional manufacturer of baby toys produced from plastic derived from organic and non-toxic sources. Management budgeted one - half hour of

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Green Toys is a regional manufacturer of baby toys produced from plastic derived from organic and non-toxic sources. Management budgeted one - half hour of direct labor per toy at a standard rate of $13.00 per hour. The most current production run produced 1,500 toys and used 1,600 labor hours at a total cost of $27,200. What is the direct labor rate variance for this production run? A. $7,700 unfavorable B. $6,400 favorable C. $7,700 favorable D. $6,400 unfavorable

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