Hi,

Could someone please help me answer this question. Excel and/or a calculator is allowed.

The Garden Ornamental Co manufactures concrete garden ornaments, fountains and bird baths for sale to home ware stores and garden centres. Budgeted costs for the previous month for the company's latest concrete garden ornament were as follows: Standard Usage Standard Price Direct Material 6 kg (per unit) $40 (per kg) Direct Labour 4.5 hrs (per unit) $21 (per hr) The firm produced 40 units during the last month and direct labour hours worked amounted to 2,540 hours at a cost to the firm of $49,725. Manufacturing also consumed 3074 kilograms of direct materials during the month which was purchased for $119,132. Calculate the Garden Ornamental Co's total Direct Labour Efficiency (Usage) variance for the month. (Calculate answers to the nearest even $. Please note that favourable variances will be a negative amount and unfavourable variances will appear as a positive amount)