Albertville has a direct labor standard of 2 hours per unit of output. Each employee has a
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Question:
Albertville has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $22.50 per hour. During July, Albertville paid $189,500 to employees for 8,890 hours worked. 4,700 units were produced during July. What is the direct labor efficiency variance?
A. $22,000 favorable
B. $11,475 favorable
C. $10,525 favorable
D. $10,525 unfavorable
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