The following data relate to product no. 33 of Volusia Corporation:Direct labor standard: 5 hours at $14 per hourDirect labor used in production: 45,000 hours at a cost of $639,000Manufacturing activity: 8,900 units completedThe direct-labor rate variance is:
A. $9,000F.
B. $9,000U.
C. $8,900U.
D. $8,900F.
E. None of the answers is correct.
Answer: B
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