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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 total direct labor variance is

a. $2,362.50 unfavorable

b. $2,051.25 unfavorable

c. $2,051.25 favorable

d. $2,362.50 favorable

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