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

$ 10.00

per hour. During June, Ticktock produced

6 comma 500

stopwatches and used

13 comma 300

hours of direct labor at a total cost of

$ 226 comma 100

.

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

A.

$ 93 comma 100

favorable

B.

$ 93 comma 100

unfavorable

C.

$ 300

unfavorable

D.

$ 300

favorable