Cost standards for one unit of product no. C77:
Direct material 3 pounds at $2.50 per pound	$7.50
Direct labor 6 hours at $7.50 per hour	45.00
Actual results:
Units produced 6,600 units
Direct material purchased 25,900 pounds at $2.70	$69,930
Direct material used 19,500 pounds at $2.70	52,650
Direct labor 40,400 hours at $7.30	294,920

38.

Required information

Assume that the company computes variances at the earliest point in time. The direct-labor efficiency variance is:

$8,036F.

$8,036U.

$6,000F.

$6,000U.

None of these.

39.

Required information

Assume that the company computes variances at the earliest point in time. The standard hours allowed for the work performed are: rev: 10_25_2011

40,280.

39,750.

39,600.

39,500.

None of these.