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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) $2,362.50 favorable

B) $2,362.50 unfavorable

C) $6,540.00 favorable

D) $6,540.00 unfavorable

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