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The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 36,000 Actual rate per hour $24.00

The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 36,000 Actual rate per hour $24.00 Standard rate per hour $11.25 Standard hours for units produced 32,000 How much is the direct labor rate variance? OA. $408,000 unfavorable OB. $459,000 unfavorable OC. $408,000 favorable D. $459,000 favorable

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