The direct labor efficiency variance

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The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is:

Actual hours used 41,000

Actual rate per hour $ 14.00

Standard rate per hour $ 13.00

Standard hours for units produced 43,000

a) $26,000 favorable.

b) $26,000 unfavorable.

c) $15,000 unfavorable.

d) $41,000 favorable.

e) $41,000 unfavorable.

Reference no: EM131219118

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