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The Fellowes Company has developed standards for labor. During June, 70 units were scheduled and 100 were produced. Data related to labor are:
| | | | | |
| Standard hours allowed | | 2 | hours per unit | |
| Standard wages allowed | $ | 3.00 | per hour | |
| Actual direct labor | | 210 | hours (total cost $609) | |
| |
What is the labor rate variance for June?
$20 unfavorable.
$21 favorable.
$21 unfavorable.
$20 favorable.
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