Answer:
B) $0.25
Explanation:
Jacobson Company
Given
 Actual indirect labor cost $5,780 
Spending variance  $245 F
Actual Direct labor-hours  24,100 
Formula 
Spending Variance = Flexible Budget- Actual Results 
<u>Working</u>
Spending Variance = Flexible Budget- Actual Results 
Spending Variance = Indirect Labor Cost per direct labor hour - Actual Results 
$245 F =Indirect Labor Cost (per direct labor-hour) *24,100 - $5,780
Indirect Labor Cost*24,100 = 245+ 5780
Indirect Labor Cost * 24,100 = $6,025
Indirect Labor Cost = $6,025 /24,100 
Indirect Labor Cost per  direct labor-hour= $0.25