Jurczyk Corporation Makes a Product That Has the Following Direct

Multiple Choice

Jurczyk Corporation makes a product that has the following direct labor standards:

In December the company's budgeted production was 4,600 units, but the actual production was 4,400 units. The company used 1,330 direct labor-hours to produce this output. The actual direct labor cost was $14,364.
-The labor rate variance for December is:

A) $264 F
B) $266 U
C) $264 U
D) $266 F