Question: Midgley Corporation makes a product whose direct labor standards are 0.6 hours per unit and $26 per hour. In April the company produced 7,250 units

Midgley Corporation makes a product whose direct labor standards are 0.6 hours per unit and $26 per hour. In April the company produced 7,250 units using 3,850 direct labor-hours. The actual direct labor cost was $80,850. The labor efficiency variance for April is:

$13,000 U

$13,000 F

$32,250 F

$32,250 U

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