b

Perry Company gathered the following actual results for the current month: 5,100 $35,400 Actual amounts: Units produced Direct labor cost (6,000 hours) Budgeted production and standard costs were: Budgeted production Direct labor 5,200 2 hrs./unit at $9.50/hr. What is the direct labor efficiency variance? O A. $24,780 favorable OB. $24,780 unfavorable OC. $39,900 favorable OD. $39,900 unfavorable Trendy T's Corporation manufactures t-shirts, which is its only product. The standards for t-shirts are as follows: Standard direct labor cost per hour $24.00 Standard direct labor hours per t-shirt 0.6 During the month of January, the company produced 1,200 t-shirts. Related production data for the month follows: Actual direct labor hours 730 Actual direct labor cost incurred $14,600 What is the direct labor rate variance for the month? O A. $240 favorable O B. $240 unfavorable O C. $2,920 unfavorable OD. $2,920 favorable