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Brown Sugar Corporation collected the following actual results for the current month: Actual amounts: Units produced Direct labor cost (7,000 hours) Budgeted production and

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Brown Sugar Corporation collected the following actual results for the current month: Actual amounts: Units produced Direct labor cost (7,000 hours) Budgeted production and standard costs were: 5,400 $33,600 Budgeted production 5,500 Direct labor 2 hrs/unit at $8.00/hr What is the direct labor efficiency variance? OA. $18,240 unfavorable OB. $30,400 favorable. OC. $30,400 unfavorable OD. $18,240 favorable CD

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