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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

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 rate variance is

a.$6,851.25 favorable

b.$4,488.75 unfavorable

c.$4,488.75 favorable

d.$6,851.25 unfavorable

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