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Mike's Service Station performs oil changes for cars. Each oil change has a standard time of 0.5 direct labor hours. The standard direct labor hour

Mike's Service Station performs oil changes for cars. Each oil change has a standard time of 0.5 direct labor hours. The standard direct labor hour rate is $ 12.00 per hour. Data relating to oil changes for the month of September follow:

Actual number of oil changes performed

1,600

Actual direct labor hours worked

1,200

Actual total direct labor cost

$6,000

What is the labor rate variance for September?

A. $8,000 unfavorable

B.$8,000 favorable

C. $6,000 favorable

D.$6,000 unfavorable

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