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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 Calculate

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

Calculate the direct labor time variance.
a. $6,540.00 unfavorable
b. $6,540.00 favorable
c. $2,362.50 unfavorable
d. $2,362.50 favorable

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