Flexer Company Ltd Has Set the Following Standards for the Production

Multiple Choice

Flexer Company Ltd has set the following standards for the production of one unit of product. Normal production each month is 500 units.
During June, actual production amounted to 420 units. All direct material was purchased and used this month. Actual cost amounted to:
Determine the direct labour rate variance for June production.

A) $280 (U)
B) $172 (U)
C) $200 (U)
D) $168 (U)