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What is Bartels labor efficiency variance for August

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Question - Bartels Corp. produces woodcarvings. It takes two hours of direct labor to produce a carving. Bartels' standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376. What is Bartels' labor efficiency variance for August?

A. $10,376 unfavorable

B. $2,104 unfavorable

C. $2,104 favorable

D. $12,480 unfavorable

E. $12,480 favorable

Reference no: EM132527849

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