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QUESTION

Information on Barber Company's direct labor costs for the month of January is as follows:

Information on Barber Company's direct labor costs for the month of January is as follows:

           Actual direct labor hours 34,100     Standard direct labor hours 34,600     Total direct labor payroll$259,160     Direct-labor efficiency variance-favorable$2,800          What is Barber's direct labor price (rate) variance?

a$15,680 unfavorable.

b$21,280 unfavorable.

c$68,200 unfavorable.

d$69,200 unfavorable.

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