Question: Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. Direct labor standard (4 hrs.

Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period.

Direct labor standard (4 hrs. @ $7.05/hr.) $28.20 per unit
Actual hours worked 12,300
Actual rate per hour $7.40

$4,305 favorable.

$4,305 unfavorable.

$4,900 unfavorable.

$4,900 favorable.

$11,985 favorable.

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