Consider the Following Information The Direct-Labor Rate Variance Is:
A) $17,250U

Multiple Choice

Consider the following information: $$\begin{array} { l l } \text { Actual direct labor hours } & 34,500 \\\text { Standard direct labor hours } & 35,000 \\\text { Total actual direct labor cost } & \$ 241,500 \\\text { Direct-labor efficiency variance } & \$ 3,200 \mathrm {~F}\end{array}$$ The direct-labor rate variance is:

A) $17,250U.
B) $20,700U.
C) $20,700F.
D) $21,000F.
E) none of the other answers are correct.