Mike's Service Station Performs Oil Changes for Cars

Multiple Choice

Mike's Service Station performs oil changes for cars.Each oil change has a standard time of 0.5 direct labor hours.The standard direct labor hour rate is $15.00 per hour.Data relating to oil changes for the month of September follow:

What is the labor rate variance for September?

A) $1,500 favorable
B) $750 favorable
C) $1,500 unfavorable
D) $750 unfavorable