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A job was budgeted to require 3 hours of labor per unit at $8.00 per hour. The job consisted of 8,100 units and was completed

A job was budgeted to require 3 hours of labor per unit at $8.00 per hour. The job consisted of 8,100 units and was completed in 20,300 hours at a total labor cost of $198,000. What is the direct labor efficiency variance?

Multiple Choice

$32,000 favorable.

$32,000 unfavorable.

$35,600 unfavorable.

$3,600 unfavorable.

$35,600 favorable.

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