Q37)

The following information describes a company's usage of direct labor in a recent period. The direct labor rate variance is:

Actual hours used	41,000
Actual rate per hour	$ 13.00
Standard rate per hour	$ 12.00
Standard hours for units produced	43,000

$24,000 favorable.

$17,000 unfavorable.

$24,000 unfavorable.

$41,000 unfavorable.

$41,000 favorable.