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Whitman Incorporated has a direct labor standard of 2 hours per unit of output and a standard wage rate of $ 2 3 . 5

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Whitman Incorporated has a direct labor standard of 2 hours per unit of output and a standard wage rate of $23.50 per hour. During July, Whitman paid $191,000 to employees for 8,950 hours worked, and 4,740 units were produced during that time. What is the direct labor rate variance?
Multiple Choice
$6,840 favorable
$19,325 favorable
$5,220 unfavorable
$6,938 unfavorable
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