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Firestone adopts a standard cost system, which specifies that each brake repair uses a standard of 2 direct labor hours per brake repair and each

Firestone adopts a standard cost system, which specifies that each brake repair uses a standard of 2 direct labor hours per brake repair and each technician's standard wage is $24.50 per hour. In April, technicians in Firestone spent a total of 8,930 direct labor hours (paid $189,800) and performed 4,790 brake repairs. Compute the direct labor efficiency variance.
Multiple Choice
$28,985 unfavorable
$28,985 favorable
$15,925 favorable
$44,910 favorable
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