#66

The following is a manufacturing company's data for the month of August:

Direct labor standard (3 hours @ $12 an hour) $36 per unit.

Actual direct labor cost $375,000

Total direct labor variance-unfavorable $27,500

actual finish units produced 10,000

What is the direct labor efficiency variance for the month of August ?

12,500 favorable

12,500 unfavorable

15,000 favorable

15,000 unfavorable