Data on Gantry Company's direct labor costs are given below: Standard direct-labor hours 30,000 Actual direct-labor hours 29,000 Direct-labor efficiency variance-favorable$4,000 Direct-labor rate variance-favorable$5,800 Total direct labor payroll$110,200 What was Gantry's actual direct labor rate?
A. $5.80
B. $4.00
C. $3.60
D. $3.80
Answer: D
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