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The following information describes a company's usage of direct labor in a recent period: Actual direct labor hours use . 40,000 Actual rate per...

25.

The following information describes a​ company's usage of direct labor in a recent​ period:

Actual direct labor hours use . 40,000

Actual rate per hour . 23.00

Standard rate per hour 11.25

Standard hours for units produced . 32,000


How much is the direct labor rate​ variance?


A.$376,000 favorable


B.$470,000 favorable


C.$376,000 unfavorable


D.$470,000 unfavorable

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