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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) 5,800 $36,400 Budgeted production

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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) 5,800 $36,400 Budgeted production and standard costs were: Budgeted production 5,400 Direct labor 4 hrs./unit at $9.50/hr. What is the direct labor efficiency variance? A. $84,240 unfavorable B. $84,240 favorable C. $153,900 unfavorable D. $153,900 favorable

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