Use the Following Data That Relate to Product No

Multiple Choice

Use the following data that relate to product no. 33 of Volusia Corporation to answer the following Questions
Direct labor standard: 5 hours at $14 per hour
Direct labor used in production: 45,000 hours at a cost of $639,000
Manufacturing activity: 8,900 units completed


-The direct-labor rate variance is:

A) $8,900F.
B) $8,900U.
C) $9,000F.
D) $9,000U.
E) None of the answers is correct.