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Whitman Incorporated has a direct labor standard of 2 hours per unit of output and...

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Accounting

Whitman Incorporated has a direct labor standard of 2 hours per unit of output and a standard wage rate of $23.50 per hour. During July, Whitman paid $198,000 to employees for 8,890 hours worked, and 4,730 units were produced during that time. What is the direct labor rate variance?
Multiple Choice
$10,915 favorable
$7,738 unfavorable
$7,640 favorable
$6,820 unfavorable
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