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Dane Enterprises recently used 13,300 labor hours to produce 7,800 completed units. Each unit is anticipated to take two hours to complete. The actual payroll

Dane Enterprises recently used 13,300 labor hours to produce 7,800 completed units. Each unit is anticipated to take two hours to complete. The actual payroll cost amounted to $126,350. If the standard labor cost per hour is $9, Daves labor efficiency variance is:

A. None of these answers are correct

B. $20,700 Unfavourable

C. $20,700 Favourable

D. $21, 850 Favourable

E $21,850 Unfavourable

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