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    Managerial Accounting Tools
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    Exam 12: Standard Costs and Balanced Scorecard
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    The Standard Rate of Pay Is $15 Per Direct Labour
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The Standard Rate of Pay Is $15 Per Direct Labour

Question 31

Question 31

Multiple Choice

The standard rate of pay is $15 per direct labour hour.If the actual direct labour payroll was $58,800 for 4,000 direct labour hours worked, the direct labour price (rate) variance is


A) $1,200 unfavourable.
B) $1,200 favourable.
C) $1,500 unfavourable.
D) $1,500 favourable.

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