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The Following Data Relate to Direct Labor Costs for the Current

Question 134

Multiple Choice

The following data relate to direct labor costs for the current period: 36,000 hours at $23.50  Standard costs 36,000 hours at $23.00  Actual costs \begin{array}{lrr} \text {36,000 hours at \( \$23.50 \) } & \text { Standard costs } \\ \text {36,000 hours at \( \$ 23.00 \) } & \text { Actual costs } \\\end{array}

What is the direct labor time variance?


A) $23,000 unfavorable
B) $23,500 unfavorable
C) $23,500 favorable
D) $23,000 favorable

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