Reference: 21_06
the Following Information Describes a Company's Use of Direct

Reference: 21_06
The following information describes a company's use of direct labor in a recent period:
$\begin{array}{llr} \text { Actual hours used} &45,000\\ \text { Actual rate per hour} &\$15\\ \text { Standard rate per hour} &\$14\\ \text { Standard hours for units produced} &47,000\\\end{array}$

-The direct labor rate variance is:

A) $28,000 favorable
B) $28,000 unfavorable
C) $45,000 unfavorable
D) $45,000 favorable
E) $17,000 unfavorable