The Ticktock Corporation produces clocks. According to company standards, it should take

2

hours of direct labor to produce a clock. Ticktock's standard labor cost is

14.00

per hour. During June, Ticktock produced

5,900

stopwatches and used

13,200

hours of direct labor at a total cost of

$211,200.

What is Ticktock's direct labor rate variance for June?

A.

$26,400

unfavorable

B.

$26,400

favorable

C.

$1,400

unfavorable

D.

$1,400

favorable