Whitman Has a Direct Labor Standard of 2 Hours Per

Multiple Choice

Whitman has a direct labor standard of 2 hours per unit of output.Each employee has a standard wage rate of $22.50 per hour.During July,Whitman paid $94,750 to employees for 4,445 hours worked.2,350 units were produced during July.What is the direct labor rate variance?

A) $11,000.00 favorable
B) $5,737.50 favorable
C) $5,262.50 favorable
D) $10,525.00 unfavorable