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Information relating to direct labor for the Newstead Company follow: Actual direct labor hours 5,600 Standard direct labor hours 5,400 Total direct labor per payroll

Information relating to direct labor for the Newstead Company follow:

Actual direct labor hours

5,600

Standard direct labor hours

5,400

Total direct labor per payroll

$53,200

Standard labor rate per hour

$9.00

The labor rate variance is:

a.

$2,800 unfavorable

b.

$2,700 unfavorable

c.

$4,600 unfavorable

d.

$1,800 unfavorable

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