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3-30 Bonnot Corporation makes a product that has the following direct labor standards: The company budgeted for production of 2,100 units in October, but actual

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Bonnot Corporation makes a product that has the following direct labor standards: The company budgeted for production of 2,100 units in October, but actual production was 1,900 units. The company used 410 direct labor-hours to produce this output. The actual direct labor rate was $20.60 per hour. The labor efficiency variance for October is: $618 U $630 F $618 F $630 U

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