The per unit standards for direct labor are 2 direct labor hours at $12 per hour If in producing 1,200 units, the actual direct labor cost was $25,600 for 2,000 direct labor hours worked, the total direct labor variance is $960 unfavorable $3,200 favorable $2,000 unfavorable $3,200 unfavorable The standard rate of pay is $10 per direct labor hour If the actual direct labor payroll was $39,200 for 4,000 direct labor hours worked, the direct labor price (rate) variance is $800 unfavorable $800 favorable $1,000 unfavorable $1,000 favorable

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Question: The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 1,200 units, the actual direct labor cost

The per-unit standards for direct labor are 2 direct labor hours at $12 per hour. If in producing 1,200 units, the actual direct labor cost was $25,600 for 2,000 direct labor hours worked, the total direct labor variance is

	$960 unfavorable.
	$3,200 favorable.
	$2,000 unfavorable.
	$3,200 unfavorable.

The standard rate of pay is $10 per direct labor hour. If the actual direct labor payroll was $39,200 for 4,000 direct labor hours worked, the direct labor price (rate) variance is

	$800 unfavorable.
	$800 favorable.
	$1,000 unfavorable.
	$1,000 favorable.

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