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What the direct labor rate variance for November

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Question - Europa Company manufactures only one product. Presented below is direct labor information for November.

Standard direct labor hours per unit of product 5.10

Number of finished units produced 4,400

Standard wage rate per direct labor hour (SP) $ 21.10

Total direct labor payroll for the period $ 434,970

Actual wage rate per direct labor hour worked (AP) $ 17.90

Required - What the direct labor rate variance for November?

a. $24,300 (U)

b. $39,246 (U)

c. $38,514 (F)

d. $77,760 (F)

e. $117,006 (F)

Reference no: EM133052287

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