The following data relate to direct labor costs for the current period: Standard costs 7,300 hours at $11.30 Actual costs 6,200 hours at $10.40 What is the direct labor rate variance? a.$18,010 unfavorable b.$5,580 favorable c.$18,010 favorable d.$12,430 favorable The Flapjack Corporation had 7,768 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 965 units were actually produced. Labor standards were 8.0 hours per completed unit at a standard rate of $13.20 per hour. The labor rate variance is $6,214.40 unfavorable $6,214.40 favorable $1,003.00 unfavorable $1,003.00 favorable

Question

The following data relate to direct labor costs for the current period:

Standard costs 7,300 hours at $11.30
Actual costs 6,200 hours at $10.40

What is the direct labor rate variance?

a.$18,010 unfavorable
b.$5,580 favorable
c.$18,010 favorable
d.$12,430 favorable

The Flapjack Corporation had 7,768 actual direct labor hours at an actual rate of $12.40 per hour. Original production had been budgeted for 1,100 units, but only 965 units were actually produced. Labor standards were 8.0 hours per completed unit at a standard rate of $13.20 per hour.

The labor rate variance is

$6,214.40 unfavorable
$6,214.40 favorable
$1,003.00 unfavorable
$1,003.00 favorable

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