Fabulous Fabrics Budgeted to Manufacture 1900 Curtains in February

Multiple Choice

Fabulous Fabrics budgeted to manufacture 1900 curtains in February. Actual output for March was with total direct materials cost of $3400 and total direct labor cost of $5550. The direct labor standard is 20 minutes per curtain at a direct labor rate of $15.00 per hour. The direct material standard is 0.75 yards of direct materials per curtain at a cost of $10 per pound. Actual direct labor hours were 275. A variance analysis for February may show a direct labor rate variance of (Round any intermediary calculations and your final answer to the nearest cent.)

A) $7,252.00 favorable.
B) $7,252.00 unfavorable.
C) $1,424.50 favorable.
D) $1,424.50 unfavorable.