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The following data relate to direct labor costs for March: Rate: standard, $12.00; actual, $12.25 Hours: standard, 18,500 ; actual, 17,955 Units of production: 9,450

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The following data relate to direct labor costs for March: Rate: standard, $12.00; actual, $12.25 Hours: standard, 18,500 ; actual, 17,955 Units of production: 9,450 The direct labor time variance is a. $2,362.50 favorable, b. $6,540.00 favorable c. $6,540.00 unfavorable d. $2,362.50 unfavorable

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