Standard cost$/$unit to manufacture Z$-$frames:

Direct material $3$ yards X $$2\mathrm{.}50/$ yd$.$ $$7\mathrm{.}50$

Direct labor $5$ hours X $$7\mathrm{.}50/$ hr$.$ $$37\mathrm{.}50$

Actual costs incurred to produce $7,800$ Z$-$frame units:

Direct material purchased and used $23,100$ yards X $$2\mathrm{.}70/$ yd$.$ $$62,370$

Direct labor $40,100$ hours X $$7\mathrm{.}30$ $$292,730$

Using this information, compute the Direct Labor Efficiency Variance.

Question $18$ options:

$$8000$ unfavorable

$$8250$ unfavorable

$$8250$ favorable

$$8000$ favorable