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This is the difference of actual labor cost of $27,840 and the standard labor cost for the scheduled level of production of $24,000 ($8 × 2.5 hours × 1,200 units). Furthermore, the actual labor rate was greater than the standard labor rate, so the variance is unfavorable.
This is the direct labor efficiency variance. The question asks for the direct labor rate variance.
The labor rate variance is calculated as follows: (Actual Rate ? Standard Rate) × Actual Hours. The actual labor rate was $8.70 ($27,840 ÷ 3,200). The standard labor rate was $8. The actual hours is 3,200. The labor rate variance is ($8.70 ? $8.00) × 3,200 unfavorable. The actual labor rate was greater than the standard labor rate, so the variance is unfavorable.
The actual labor rate was greater than the standard labor rate, so the variance is unfavorable.