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Davidson Corporation makes a product that has the following direct labor standards: standard direct labor hours...............0.5 hrs. per unit standard direct labor rate....................$23.00 per hour
Davidson Corporation makes a product that has the following direct labor standards: standard direct labor hours...............0.5 hrs. per unit standard direct labor rate....................$23.00 per hour In September the company produced 4,900 units using 2,210 direct labor-hours. The actual direct labor rate was $22.40 per hour. The labor efficiency variance for September is: A) $5,520 F B) $5,376 F C) $5,520 U D) $5,376 U
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