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. @ $6.95/hr.) | $ | 27.80 | per unit |
| Actual hours worked | 12,100 | ||
| Actual rate per hour | $ | 7.40 | |
Multiple Choice
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$5,445 unfavorable.
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$6,300 unfavorable.
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$6,300 favorable.
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$13,205 favorable.
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$5,445 favorable
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