Borden Enterprises uses standard costing.For the month of April,the company reported the following data: • Standard direct labour rate: $10 per hour
• Standard hours allowed for actual production: 8,000
• Actual direct labour rate: $9.50 per hour
• Labour efficiency variance: $4,800 F
The labour rate variance for April is:
A) $2,850 U.
B) $2,850 F.
C) $3,760 F.
D) $3,760 U.
Correct Answer:
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