Question: Beyonc is looking at a monthly performance report for her lemonade stand for last month. She has been provided with the following standard cost per

 Beyonc is looking at a monthly performance report for her lemonade

Beyonc is looking at a monthly performance report for her lemonade stand for last month. She has been provided with the following standard cost per batch of lemonade: Standard Costs are based on machine hours. Last month, Beyonc's lemonade stand produced 150 batches of lemonade and incurred the following costs: a. Purchased 100 pounds of materials at a cost of $4.16 per pound. b. Used 91 pounds of materials in production. (Finished goods and work in process inventories can be ignored). c. Worked 179 direct labor-hours at a cost of $16.96 per hour. What is Beyonc's labor efficiency variance for last month? Enter your answer as a positive number (note Favorable or Unfavorable for the next question)

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