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

22

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

$ 12.00$12.00

per hour. During June, Ticktock produced

5 comma 9005,900

stopwatches and used

13 comma 80013,800

hours of direct labor at a total cost of

$ 234 comma 600$234,600.

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

A.

$ 69 comma 000$69,000

unfavorable

B.

$ 2 comma 000$2,000

favorable

C.

$ 69 comma 000$69,000

favorable

D.

$ 2 comma 000$2,000

unfavorable