The Following Labour Standards Have Been Established for a Particular

The following labour standards have been established for a particular product: $\begin{array}{ll}\text { Standard labour hours per unit of output }&8.10 \text { hours }\\\text { Standard labour rate }&£ 14.40 \text { per hour }\end{array}$

The following data pertain to operations concerning the product for the last month:Actual hours worked $\quad 8,700$ hours
Actual total labour cost $£ 129,195$
Actual output $\quad$ $\quad$ $\quad$ 1,000 units
- What is the labour rate variance for the month?

A) £450 F
B) £3,915 F
C) £3,915 U
D) £450 U

Correct Answer:

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