Hardigree Corporation Makes a Product That Has the Following Direct

Multiple Choice

Hardigree Corporation makes a product that has the following direct labor standards: In May the company's budgeted production was 8,900 units, but the actual production was 8,800 units. The company used 2,820 direct labor-hours to produce this output. The actual direct labor cost was $70,218.
The labor rate variance for May is:

A) $5,016 U
B) $5,358 U
C) $5,016 F
D) $5,358 F