Assume that Schmidt Machinery Company had the standard costs reflected inExhibit 14.5. In a given month, the company used 3,520 pounds of aluminum to manufacture 934 units. The company paid $28.80 per pound during the month to purchase aluminum. At the beginning of the month, the company had 64 pounds of aluminum on hand. At the end of the month, the company had only 44 pounds of aluminum in its warehouse. Schmidt used 5,250 direct labor hours during the month, at an average cost of $41.80 per hour

aluminum : 4pounds $25 per pound

direct labor: 5 hours $40 per hour

question

Direct labor efficiency variance.