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Kelly & Tan Kelly & Tan produced 3,500 units during the period. Direct labor standard (4 hrs. @ $7.10/hr.) $ 28.40 per unit Actual hours

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Kelly & Tan produced 3,500 units during the period. Direct labor standard (4 hrs. @ $7.10/hr.) $ 28.40 per unit Actual hours worked 12,550 Actual rate per hour $ 7.60 What is the direct labor rate variance? $7,000 favorable $7,000 unfavorable $6,275 unfavorable $6,275 favorable

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