Borden Enterprises Uses Standard Costing What Was the Labour Rate Variance for April?
A) $2,850

Borden Enterprises uses standard costing.For the month of April,the company reported the following data:
$\begin{array}{|l|r|}\hline \text { Standard direct labour rate } & \$ 10 \text { per hour } \\\hline \text { Standard hours allowed for actual production } & 8,000 \\\hline \text { Actual direct labour rate } & \$ 9.50 \text { per hour } \\\hline \text { Labour efficiency variance } & \$ 4,800 \text { favourable } \\\hline\end{array}$
What was the labour rate variance for April?

A) $2,850 favourable.
B) $2,850 unfavourable.
C) $3,760 favourable.
D) $3,760 unfavourable.