Cougar Inc. has the following standard and actual costs based on a a budgeted operating level...

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Cougar Inc. has the following standard and actual costs based on a a budgeted operating level of 10,000 units and an actual operating level of 10,500 units. Cougar Inc. Costs Standard Cost Direct Materials 5 pounds @ $1/pound Direct Labor 3 hours @ $20/hour Variable Overhead 3 hours @ $5/hour Fixed Overhead 3 hours @ $10/hour Actual 53,000 pounds at $1.10/pound 31,000 hours @ $21/hour $160,000 $302,000 What is Cougar's Direct Labor Efficiency Variance? 10,000 Unfavorable 10,000 Favorable 31,000 Favorable 31,000 Unfavorable Cougar Inc. has the following standard and actual costs based on a a budgeted operating level of 10,000 units and an actual operating level of 10,500 units. Cougar Inc. Costs Standard Cost Direct Materials 5 pounds @ $1/pound Direct Labor 3 hours @ $20/hour Variable Overhead 3 hours @ $5/hour Fixed Overhead 3 hours @ $10/hour Actual 53,000 pounds at $1.10/pound 31,000 hours @ $21/hour $160,000 $302,000 What is Cougar's Direct Labor Efficiency Variance? 10,000 Unfavorable 10,000 Favorable 31,000 Favorable 31,000 Unfavorable