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Marv Company's direct labor costs for manufacturing its only product were as follows for October: Standard direct labor hours (DLHs) per unit of product 2

Marv Company's direct labor costs for manufacturing its only product were as follows for October:


Standard direct labor hours (DLHs) per unit of product2
Budgeted finished units for the period7,200
Actual number of finished units produced6,000
Standard wage rate per direct labor hour (SP)$ 21.00
Direct labor costs incurred$ 254,600
Actual wage rate per direct labor hour (AP)$ 19.00


what is The direct labor efficiency variance for October

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