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BeutifulMind Company has collected information for Job #425 as follows: Standard Total Cost Actual Total Cost $4,600 Direct labor: Standard: 800 hours at $5.75/hr. Actual:

BeutifulMind Company has collected information for Job #425 as follows: Standard Total Cost Actual Total Cost $4,600 Direct labor: Standard: 800 hours at $5.75/hr. Actual: 700 hours at $5.00/hr. Which of the following is the direct labor efficiency variance? A. $575 favorable B. $500 favorable C. $575 unfavorable D. $500 unfavorable $3,500

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