Consider the following information:
- Actual direct labor hours 34,500
- Standard direct labor hours 35,000
- Total actual direct labor cost $241,500
- Direct-labor efficiency variance, favorable $3,200
The direct-labor rate variance is:
a. $17,250U.
b. $20,700U.
c. $20,700F.
d. $21,000F.
e. None of these.
