Eagle Company uses a standard cost system which has provided the following data:
Units of output manufactured: 85
Direct labor:
Standard hours allowed: 2 hours per unit of product
Standard wage rate: $16.40 per hour
Actual direct labor: 190 hours, total cost of $3,496
rev: 11_19_2013_QC_40791
The direct labor rate variance for the period was:
O $708 favorable.
O $380 favorable.
O $380 unfavorable.
O $708 unfavorable.