Mid City Products Inc.(MCP), developed standard costs for direct material and direct labor. In2020, MCP estimated the following standard costs for one of their most popular products.

Budgeted quantity

Budgeted price

Direct materials

5 pounds

$6.60 per pound

Direct labor

0.4 hours

$13.00 per hour

DuringSeptember, MCP produced and sold 2,000 units using 10,300 pounds of direct materials at an average cost per pound of $6.00 and 750 direct labor hours at an average wage of $13.25 per hour.

The direct labor efficiency variance during September is________.

Mid City Products Inc. (MCP), developed standard costs for direct material and direct labor. In 2020, MCP estimated the following standard costs for one of their most popular products. Budgeted quantity Budgeted price Direct materials 5 pounds $6.60 per pound Direct labor 0.4 hours $13.00 per hour During September, MCP produced and sold 2,000 units using 10,300 pounds of direct materials at an average cost per pound of $6.00 and 750 direct labor hours at an average wage of $13.25 per hour. The direct labor efciency variance during September is O A. $650 favorable O B. $200 favorable O 0. $663 unfavorable O D. $463 unfavorable