What direct labor rate variance for may for arrow industries

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Problem 1: Arrow Industries uses a standard cost system and has established the following standards for one unit of product: 0.25 hours at $8.00 per hour. During May, Arrow manufacturing 19,000 units. The actual direct labor wages was $37,800 using 5,000 direct labor hours. The direct labor rate variance for May is:

A. $200 unfavorable
B. $2,200 favorable
C. $200 favorable
D. $2,200 unfavorable

Reference no: EM132962236

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