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Use the following data to find the total direct labor variance if the company produced...

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Accounting

Use the following data to find the total direct labor variance if the company produced 3,500 units during the period.

Direct labor standard (4.00 hours @ $6.95/hour) $ 27.80 per unit
Actual hours worked 12,100
Actual rate per hour $ 7.40

Multiple Choice

$7,760 favorable.

$7,760 unfavorable.

$6,300 unfavorable.

$12,100 favorable.

$6,300 favorable.

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