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The following information is provided for Dexter, Inc.: Standard direct labor wage rate: $10/hour Standard direct labor hours per unit of output: 5 hours/unit Budgeted

The following information is provided for Dexter, Inc.:

Standard direct labor wage rate: $10/hour Standard direct labor hours per unit of output: 5 hours/unit Budgeted Production: 5,000 units Actual direct labor hours per unit of output: 5 hours/unit Actual direct labor wage rate: $11.50/hour Actual Production: 4,900 units

What is the direct labor rate variance?

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