Golf Express has also established Direct Labor Standards for the production of the Flex55 golf shaft. According to the Direct Labor Standard it should take 15 minutes to produce a Flex55 shaft. Standard pay is $18.00 per hour.

For the 2,000 Flex55 Golf Shafts produced in April, Golf Express actual labor cost for April was $9,880, for 520 actual labor hours.

Use the space below to compute the Labor Efficiency Variance. Be sure to identify if the variance is favorable (F) or unfavorable (U).