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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 product

2

Budgeted finished units for the period

6,000

Actual number of finished units produced

5,000

Standard wage rate per direct labor hour (SP)

$

20.00

Direct labor costs incurred

$

207,000

Actual wage rate per direct labor hour (AP)

$

18.00

The direct labor efficiency variance for October was

Group of answer choices

$7,000 unfavorable

$30,000 unfavorable

$27,000 unfavorable

$36,000 favorable

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