Question: Golf Express has also established Direct Labor Standards for the production of the Flex55 golf shaft. According to the Direct Labor Standard it should take

Golf Express has also established Direct Labor Standards for the production of the Flex55 golf shaft. According to the Direct Labor Standard it should take 15 minutes to produce a Flex55 shaft. Standard pay is $18.00 per hour.

For the 2,000 Flex55 Golf Shafts produced in April, Golf Express actual labor cost for April was $9,880, for 520 actual labor hours.

Use the space below to compute the Labor Efficiency Variance. Be sure to identify if the variance is favorable (F) or unfavorable (U).

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