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Enwall Corporation's standard wage rate is $11.70 per direct labor-hour (DLH) and according to the standards, each unit of output requires 3.40 DLHs. In December,
Enwall Corporation's standard wage rate is $11.70 per direct labor-hour (DLH) and according to the standards, each unit of output requires 3.40 DLHs. In December, 6,150 units were produced, the actual wage rate was $10.70 per DLH, and the actual hours were 14,760 DLHs. The Labor Efficiency Variance for December would be recorded as a:
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