What is bartels labor rate variance


Bartels Corp. produces woodcarvings. It takes 2 hours of direct labor to produce a carving. Bartels' standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376. What is Bartels' labor rate variance for August?

a. 2,000 favorable

b. 2,104 unfavorable

c. 2,104 favorable

d. 4,160 favorable

e. 2,000 unfavorable

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Accounting Basics: What is bartels labor rate variance
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