Europa Company Manufactures Only One Product The Direct Labor Flexible-Budget Variance for November, to the Nearest

Multiple Choice

Europa Company manufactures only one product. Presented below is direct labor information for November. $\begin{array}{lr}\text { Standard direct labor hours per unit of product } & 3.20 \\\text { Number of finished units produced } & 6,500 \\\text { Standard wage rate per direct labor hour (SP) } & \$ 19.20 \\\text { Total direct labor pavroll for the period } & \$ 359.424\\\text { Actual wage rate per direct labor hour worked (AP) }&\$16.00\end{array}$ The direct labor flexible-budget variance for November, to the nearest dollar, was:

A) $26,624 unfavorable.
B) $31,949 unfavorable.
C) $39,936 favorable.
D) $71,885 favorable.
E) $103,834 favorable.