4) A job was budgeted to require 6 hours of labor per unit at S10.00 per hour. The jo consisted of 6800 units and was completed in 37.800 hours at a total labor cost of $410,400. What is the direct labor efficiency variance? A) $30,000 favorable. B) S30,000 unfavorable. C) $2400 unfavorable. D) S32,400 unfavorable. E) S32,400 favorable. 55) 39) During its first year of operations, the McCormick Company incurred the following manufacturing costs: Direct materials, S5 per unit, Direct labor, 53 per unit, Variable overhead, S4 per unit, and Fixed overhead. $189.000. The company produced 21,000 units, and sold 15.500 units, leaving 5500 units in inventory at year-end. What is the value of ending inventory under absorption costing? A) S49,500 B) 566,000 C) S115,500 D) $189.000 36) Sea Company reports the following information regarding its production costs: Units produced Direct labor Direct materials Variable overhead Fixed overhead 44.000 units 37 per unit 30 per unit 19 per unit $ 110,000 in total Compute the product cost per unit under absorption costing. A) $86.00 B) S30.00 C) $37.00 D) 588.50 E) $67.00 37) Urban Company reports the following information regarding its production cost: S Units produced Direct labor Direct materials Variable overhead Fixed overhead 39,000.00 units 32 per unit 37 per unit 239,000 in total 129,000 in total $ $ Compute production cost per unit under variable costing. A) $72.31 B) $37.00 C) $32.00 D) 69.00 E) S75.13