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The Ticktock Corporation produces clocks. According to company standards, it should take
2
hours of direct labor to produce a clock. Ticktock's standard labor cost is
14.00
per hour. During June, Ticktock produced
5,900
stopwatches and used
13,200
hours of direct labor at a total cost of
$211,200.
What is Ticktock's direct labor rate variance for June?
A.
$26,400
unfavorable
B.
$26,400
favorable
C.
$1,400
unfavorable
D.
$1,400
favorable
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