Whitman has a direct labor standard of 2 hours per unit of output. Each employee...
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Accounting
Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $23.00 per hour. During July, Whitman paid $198,000 to employees for 8,980 hours worked. 4,780 units were produced during July. What is the direct labor rate variance? (Do not round your intermediate calculations.)
$21,880 favorable
$8,540 favorable
$13,340 favorable
$8,540 unfavorable
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