登录之后可查看解析

Answer (B) is correct . The total static budget direct labor variance equals the difference between total actual direct labor cost and standard direct labor cost (standard hours × standard rate). It combines the direct labor rate and efficiency variances. For this company, the variance is $1,900 U ($46,600 standard wages at standard hours – $48,500 actual wages at actual hours).

Answer (A) is incorrect because The direct labor rate variance is $100 F ($48,500 – $48,600).
Answer (C) is incorrect because The total labor variance is unfavorable.
Answer (D) is incorrect because The total labor variance is $1,900 U.