The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows: Standard Costs Direct labor 7,500 hours at $11.80 Actual Costs Direct labor 7,400 hours at $11.40
The direct labor rate variance is.
A$2,960 favorable
B$4,500 unfavorable
C$2,960 unfavorable
D$4,500 favorable
