Answer:
C. $3,400 F
Explanation:
The computation of the direct labor rate variance is shown below:
Direct Labor Rate Variance
= (Standard rate - Actual rate) × Actual hours
= ($12 - $200,600 ÷ 17,000 labor hours) × 17,000 direct labor hours
= ($12 - $11.8) × 17,000 direct labor hours
= $3,400 favorable
Since standard cost is more than the actual cost which leads to favorable balance
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