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Assembly line workers at Ivanhoe manufacturing worked a total of 9200 direct labor hours to produce 37600 units. The standard for producing one unit is

Assembly line workers at Ivanhoe manufacturing worked a total of 9200 direct labor hours to produce 37600 units. The standard for producing one unit is 15 minutes at a wage rate of $10.4. If the actual rate rate was $10.90 per direct labor hours, Ivanhoes direct labor, efficiency variance is,

2080 unfavorable

2180 favorable

2180 unfavorable

2080 favorable

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