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A job was budgeted to require 3 hours of labor per unit at $8.00 per...

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Question

Accounting

A job was budgeted to require 3 hours of labor per unit at $8.00 per hour. The job consisted of 7,100 units and was completed in 19,300 hours at a total labor cost of $172,800. What is the total direct labor variance?

Multiple Choice

$800 unfavorable.

$7,100 unfavorable.

$2,400 unfavorable.

$2,513 unfavorable.

$4,913 unfavorable.

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