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Perry Company gathered the following actual results for the current month: Actual amounts: Units produced Direct labor cost (7,000 hours) 5,800 $32,200 Budgeted production and

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Perry Company gathered the following actual results for the current month: Actual amounts: Units produced Direct labor cost (7,000 hours) 5,800 $32,200 Budgeted production and standard costs were: Budgeted production 4,700 Direct labor 2 hrs./unit at $8.00/hr. What is the direct labor rate variance? A. $39,440 favorable B. $23,800 unfavorable C. $23,800 favorable D. $39,440 unfavorable

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