A company manufactures t-shirts. In January, the budgeted direct labor hours are 3,600, and the actual direct labor hours are 3,512. The budgeted labor costs are $28,000, and the actual labor costs are $28,754. The company sold 1,380 t-shirts in January at a price of $23.5 per t-shirt. The budgeted revenue is 1,440 t-shirts or $36,000 for January. What is the company's labor input price variance for January? A. $754 Unfavorable B. 2,070 Unfavorable C. $1,438 Unfavorable D. $3,570 Unfavorable

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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A company manufactures t-shirts. In January, the budgeted direct labor hours are 3,600, and the actual direct labor hours are 3,512. The budgeted labor costs are $28,000, and the actual labor costs are $28,754. The company sold 1,380 t-shirts in January at a price of $23.5 per t-shirt. The budgeted revenue is 1,440 t-shirts or $36,000 for January. What is the company's labor input price variance for January?

A. $754 Unfavorable
B. 2,070 Unfavorable
C. $1,438 Unfavorable
D. $3,570 Unfavorable
E. $1,500 Unfavorable
F.  $684 Favorable
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