Question $2$

San Antonio Chair Inc. has direct labor cost standard of $$14$ per

direct labor hour and an efficiency standard of $6$ hours per chair. The

actual results for the period when $30$ chairs. were built were $130$

direct labor hours at an actual cost of $$1,560.$

What is the direct labor efficiency variance?

$$700F$

$$420U$

$$260U$

$$280F$