• $3,445 Favorable

• $1,495 Unfavorable

• $3,445 Unfavorable

• $1,950 Favorable

Using the following information, compute the direct labor efficiency variance: Actual production, usage, and costs: * units produced: 13,325 units * Direct materials purchased: 132,600 pounts at $5.60 per pound * Direct materials used: 131,900 pounds * Direct labor: 34,450 hours used at a total cost of $347,945 * Machine hours used: 53,235 * Variable manufacturing overhead: $370,516 The following standards were in place for one unit of this product at the beginning of the year: Standard Quantity Standard Price Standard Cost per Direct Materials 10 pounds per unit $5.50 per pound $55.00 per unit Direct Labor 2.6 hours per unit $10.00 per dir. lab. hour $26.00 per unit Variable Overhead 4 machine hours per unit $7.00 per mach. hour $28.00 per unit Total standard cost $109.00 per unit