15.

The following standards have been set for each test performed:

standards hours standard price

or quantity or rate

direct materials 3 pounds $0.75 per pound

direct labor 0.4 hours $ 12 per hour

During March, Your Company performed 2,000 tests.

840 actual direct labor-hours were worked at a cost of $8,610.

The labor efficiency (Q) variance for March is:

Enter a favorable variance as a positive number; an unfavorable variance as a negative number.

ENTER YOUR ANSWER WITHOUT DOLLAR SIGNS OR OTHER DESCRIPTIONS