The Direct Labor Standards for a Particular Product Are 4

Multiple Choice

The direct labor standards for a particular product are 4 hours of direct labor at $12.00 per direct labor-hour = $48.00. During October, 3,350 units of this product were made, which was 150 units less than budgeted. The labor cost incurred was $159,786 and 13,450 direct labor-hours were worked. The direct labor variances for the month were:

A) Choice A
B) Choice B
C) Choice C
D) Choice D