The Fellowes Company Has Developed Standards for Direct Labor What Is the Direct Labor Rate Variance for June?
A)

Multiple Choice

The Fellowes Company has developed standards for direct labor. During June, 75 units were scheduled and 100 were produced. Data related to direct labor are:
$$\begin{array} { l c } \text { Standard hours allowed } & \text { 3hours per unit } \\\text { Standard wages allowed } & \$ 4.00 \text { per hour } \\\text { Actual direct labor } & 31 \text { hours (total cost } \$ 1,209 ) \end{array}$$
What is the direct labor rate variance for June?

A) $30 unfavorable.
B) $31 favorable.
C) $31 unfavorable.
D) $30 favorable.