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The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is: Actual hours used 48,000 Actual

The following information describes a company's usage of direct labor in a recent period.

The direct labor efficiency variance is: Actual hours used 48,000 Actual rate per hour $ 16.00 Standard rate per hour $ 15.00 Standard hours for units produced 50,000

$30,000 unfavorable. $48,000 unfavorable. $30,000 favorable. $18,000 unfavorable. $48,000 favorable.

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