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The actual cost of direct labor per hour is $12.00 and the standard cost of direct labor per hour is $11.00. The direct labor hours
The actual cost of direct labor per hour is $12.00 and the standard cost of direct labor per hour is $11.00. The direct labor hours allowed per finished unit is 0.5 hour. During the current period, 6, 100 units of finished goods were produced using 3,500 direct labor hours. How much is the direct labor efficiency variance? OA $4.950 favorable OB. $5,400 favorable OC. $4,950 unfavorable OD. $5,400 unfavorable
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