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Beyonc is looking at a monthly performance report for her lemonade stand for last month. She has been provided with the following standard cost per

Beyonc is looking at a monthly performance report for her lemonade stand for last month. She has been provided with the following standard cost per batch of lemonade:

Cost Standard Quantity (Input per Batch) Standard Price
Direct Materials 0.8 pounds $5.00 per pound
Direct Labor 1.2 hours $15.00 per hour

Standard Costs are based on machine hours. Last month, Beyonc's lemonade stand produced 150 batches of lemonade and incurred the following costs:

a. Purchased 100 pounds of materials at a cost of $3.13 per pound.

b. Used 96 pounds of materials in production. (Finished goods and work in process inventories can be ignored).

c. Worked 159 direct labor-hours at a cost of $16.12 per hour.

What is Beyonc's labor efficiency variance for last month?

Enter your answer as a positive number (note Favorable or Unfavorable for the next question).

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