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Razzle Baking Company gathered the following actual results for the current month: Actual amounts: Units produced 5,300 Direct labor cost (7,492 hours) $41,955.2 Budgeted production

Razzle Baking Company gathered the following actual results for the current month:

Actual amounts:

Units produced

5,300

Direct labor cost (7,492 hours)

$41,955.2

Budgeted production and standard costs were:

Budgeted production

5,100

Direct labor

44 hrs./unit at $10/hr.

What is the direct labor rate variance?

A. $32,965 unfavorable

B. $93,280 unfavorable

C. $93,280 favorable

D. $32,965 favorable

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