19] Use the following data to find the total direct labor cost variance if the company produced 3,900 units during the period.
Direct labor standard (5 hrs. @ $6/hr.)
|
$30
|
Actual hours worked
|
3,900
|
Actual rate per hour
|
$6.50
|
$9,750 favorable.
$9,750 unfavorable.
$17,550 favorable.
$2,925 unfavorable.
$91,650 favorable.