Use the following data to find the total direct labor cost variance if the company produced 3,200 units during the period.
Direct labor standard (3 hrs. @ $4/hr.) $12
Actual hours worked 3,200
Actual rate per hour $4.50
Answers:
$24,000 favorable.
$4,800 favorable.
$8,000 favorable.
$2,400 unfavorable.
$4,800 unfavorable.