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The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 40,000 Actual rate per hour

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The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours used 40,000 Actual rate per hour $21.00 Standard rate per hour $10.00 Standard hours for units produced 26,500 How much is the direct labor rate variance? OA. $291,500 favorable OB. $440,000 unfavorable OC. $291,500 unfavorable D. $440,000 favorable

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