The standard costs and actual costs for direct labor for the manufacture of 2,500 actual units of product are as follows:
Standard Costs
Direct labor 7,500 hours @ $12.00
Actual Costs
Direct labor 7,400 hours @ $11.40
The amount of the direct labor rate variance is:
A.$4,440 unfavorable
B.$4,500 favorable
C.$4,440 favorable
D.$4,500 unfavorable