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Miles Corporation manufactures automobile tires. Miles Corporation reported the following budgeted (standard) and actual information last quarter data: Standard direct labor hours per tire

Miles Corporation manufactures automobile tires. Miles Corporation reported the following budgeted (standard) and actual information last quarter data: Standard direct labor hours per tire Standard rate per direct labor hour Actual direct labor hours 0.25 $16.00 Actual total direct labor cost Actual number of tires produced What is the direct labor efficiency variance for last quarter? 3,800 $63,000 12,000 O A. $2,200 favorable B. $12,800 unfavorable C. $2,200 unfavorable D. $12,800 favorable

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