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What is the direct labor efficiency variance

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Reference no: EM132608524

Question - A job was budgeted to require 4 hours of labor per unit at $12.00 per hour. The job consisted of 6,400 units and was completed in 24,600 hours at a total labor cost of $312,900. What is the direct labor efficiency variance?

A. $17,700 unfavorable.

B. $17,700 favorable.

C. $12,000 unfavorable.

D. $12,000 favorable.

E. $5,700 unfavorable.

Reference no: EM132608524

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