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The Trotter Company developed the following standards for the manufacture of its product: Each unit should have 2 pounds of direct materials purchased at $6

The Trotter Company developed the following standards for the manufacture of its product:

  • Each unit should have 2 pounds of direct materials purchased at $6 per pound.
  • Each unit should be produced in 1 hours at a direct labor cost of $18 per hour.

Actual production was 8,000 units using 18,400 pounds of direct materials at a total cost of $102,600 and required 12,200 direct labor hours at a total cost of $218,000. What is the price variance for direct labor? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance.

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