3 Direct material 2 feet $10 per foot 520 per unit Direct labor 0.8 hours $20 per hour S16 per unit Variable overhead 0.8 hours 55 per hour $4 per unit Actual production figures for the past year were as follows: Units produced 8,000 Direct materials used 17.000 feet Direct material purchased 19.000 feet at a total cost of $174.800 Direct labor cost 6,800 hours worked at a total cost of $142.800 Variable overhead cost $30,000 5 Variable overhead is assigned based on direct labor hours. The direct labor efficiency variance is: $8,000 favorable $6,400 favorable $8,000 unfavorable None of the other answers are correct