The standard rate of pay is $20 per direct labor hour. If the actual direct labor payroll was $117,600 for 6,000 direct labor hours worked, the direct labor price (rate) variance is

Select one:

a. $2,400 favorable.

b. $2,400 unfavorable.

c. $3,000 unfavorable.

d. $3,000 favorable.

e. $3,500 favorable.

Domose Inc. planned to use $150 of material per unit but actually used $147 of material per unit, and planned to make 1,100 units but actually made 900 units

The flexible-budget amount for materials is ________.

Select one:

a. $2,700 U

b. $2,700 F

c. $45,000

d. $135,000

e. zero