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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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