Chhom Corporation makes a product whose direct labor standards are 0.4 hours per unit and $19.00 per hour. In November the company produced 1,800 units using 760 direct labor-hours. The actual direct labor cost was $13,300.The labor rate variance for November is:
A. $1,080 U
B. $1,140 F
C. $1,080 F
D. $1,140 U
Answer: B
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