The direct labour rate variance for March is:

A) $8,000 unfavourable.
B) $8,000 favourable.
C) $48,000 favourable.
D) $48,000 unfavourable.

Direct Labour Rate Variance

The difference between the actual labor costs incurred and the standard labor costs for the actual production achieved.

Standard Quantity

The predetermined amount of material or inputs expected to be used in the production of a product or service.

Standard Price

The predetermined cost of a single unit of input, such as materials or labor, used in standard costing practices.