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Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period. Direct labor standard (4.00

Use the following data to find the total direct labor cost variance if the company produced 3,500 units during the period.

Direct labor standard (4.00 hrs. @ $6.20/hr.) $ 24.80 per unit
Actual hours worked 12,050
Actual rate per hour $ 6.30

Multiple Choice

  • $12,050 favorable.

  • $1,400 favorable.

  • $1,400 unfavorable.

  • $10,885 unfavorable.

  • $10,885 favorable.

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