What is the direct labor quantity efficiency variance? _____

A. 3650F B. 3750F C. 1500F D. 1525U E. None

Q14-Q18 are based on this case: Martin Co. gathered the following actual results for the current month: Actual Units produced 3,200 Direct materials purchased and used (6,100 lbs.) $27,450 Direct labor cost (4,300 hours actual) $30,100 Overhead costs incurred, in total $40,650 [= $11,750 Variable and $28,900 Fixed overhead incurred.] Machine hours of 310 hours actual used. The Static original budgeted production was 4,000 units. The Input standards were: Std Quantity X Std Price per input =Std Cost per Output U Direct materials 2 lbs./Output unit x $4.25/lb. Direct labor 1.5 hrs./Output unit x $7.50/hr. Variable manufacturing overhead 0.1 machine hr x $40 per hr = $4 per unit Fixed mfg. overhead [Budget $28,000] 0.1 machine hr x $70 per hr = $7 per unit