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The actual cost of direct labor per hour is $ 19 and the standard cost of direct labor per hour is $ 12.5 . The
The actual cost of direct labor per hour is $ 19 and the standard cost of direct labor per hour is $ 12.5.
The direct labor hours allowed per finished unit is 0.25hour. During the current period, 4,600 units of finished goods were produced using 3,200
direct labor hours. How much is the direct labor efficiency variance?
A.
$ 38,950
unfavorable
B.
$ 38,950
favorable
C.$ 25,625
favorable
D.
$ 25,625 unfavorable
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