chapter 08: Flexible Budgets and Standard Costs Compute materials and labor variances. Knowledge Check Choose the best answer to each question. 5 points Question 4 of 4 In producing jelly beans, 1,000 hours of direct labor were used at a rate of $12 per hour. The standard was 1,100 at $12 25 per hour What is the direct labor efficiency variance? $1,225 Unfavorable $1.200 Unfavorable $1,225 Favorable $1,200 Favorable submit answer & continue