Question: You have this data for a product made by ToolTime Company Direct Labor Standards are Quantity standard: 2 hours Price Standard $12 per hour 2,000

You have this data for a product made by ToolTime Company

Direct Labor Standards are

Quantity standard: 2 hours

Price Standard $12 per hour

2,000 units were produced in April.

During April, the company actually used 3,850 hours of direct labor at an actual price of $12.20 per hour.

What is the direct labor price variance in April?

A. $770 unfavorable

B. $800 unfavorable

C. $1,030 favorable

D. $1,930 favorable

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