Consider the following information: Actual direct labor hours 34,500 Standard direct labor hours 35,000 Total actual direct labor cost$241,500 Direct-labor efficiency variance$3,200?The direct-labor rate variance is:
A. $20,700U.
B. $17,250U.
C. $20,700F.
D. $21,000F.
E. None of the answers is correct.
Answer: A
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