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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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