Use the information below to answer the following question(s) .
Tractor Corporation produces toy tractors. The company uses the following direct cost categories:
Actual performance for the company is shown below:
Actual output: 5,000 units
Direct Materials:
Direct Manufacturing Labour:
Direct Marketing Labour:

-What is the rate variance of the direct manufacturing labour, and the direct marketing labour, respectively?
A) $4,750 favourable; $12,500 favourable
B) $8,000 favourable; $10,000 favourable
C) $3,500 unfavourable; $6,750 unfavourable
D) $4,750 unfavourable; $12,500 unfavourable
Correct Answer:
Verified
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