Polaco Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.4hours per unitStandard direct labor rate$24.00per hourIn May the company produced 8,500 units using 3,220 direct labor-hours. The actual direct labor rate was $22.10 per hour.The labor rate variance for May is:

A. $6,118 F
B. $6,460 U
C. $6,118 U
D. $6,460 F


Answer: A

Business

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