The Following Data Relate To Direct Labor Costs For March

The following data relate to direct labor costs for March:

Rate: standard, $12.00, actual, $12.25 Hours: standard, 18,500, actual, 17,955 Units of production: 9,450

Calculate the direct labor time variance

.a.$6,540.00 favorable

b.$6,540.00 unfavorable

c.$2,362.50 favorable

d.$2,362.50 unfavorable

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