Using the labor time standard of 0.5 labor hour per unit and a labor cost standard of $10 per labor hour for a 10 pound bag of chocolate and the following actual cost and usage data, compute the direct labor variance. $\begin{array}{lr}
\text {Direct labor hours used }&\text {4,950 hours }\
\text { Total cost of direct labor}&\text {\$ 53,460 }\
\text {Number of good units prochuced }&\text { 9,000 units}\
\end{array}$

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The Answer of Using the labor time standard of 0.5 labor hour per unit and a labor cost standard of $10 per labor hour for a 10 pound bag of chocolate and the following actual cost and usage data, compute the direct labor variance. $\begin{array}{lr}
\text {Direct labor hours used }&\text {4,950 hours }\
\text { Total cost of direct labor}&\text {\$ 53,460 }\
\text {Number of good units prochuced }&\text { 9,000 units}\
\end{array}$

Using the Labor Time Standard of 0 A) $3,960 (F) B) $8,460 (U) C) $3,960 (U) D)

Using the Labor Time Standard of 0 A) $3,960 (F)
B) $8,460 (U)
C) $3,960 (U)
D)