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Brown Sugar Corporation collected the following actual results for the current month: Actual amounts: Units produced Direct labor cost (13,000 hours) 5,900 $70,200 Budgeted

Brown Sugar Corporation collected the following actual results for the current month: Actual amounts: Units produced Direct labor cost (13,000 hours) 5,900 $70,200 Budgeted production and standard costs were: Budgeted production 4,500 Direct labor 4 hrs./unit at $8.00/hr. What is the direct labor efficiency variance? OA. $84,800 unfavorable OB. $84,800 favorable OC. $57,240 favorable OD. $57,240 unfavorable

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