The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	8.8	hours
Standard labor rate	$12.60	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	6,600	hours
Actual total labor cost	$80,520
Actual output	950	units

What is the labor efficiency variance for the month?

$21,472 F

$24,816 F

$22,176 F

$24,816 U

Midgley Corporation makes a product whose direct labor standards are 0.8 hours per unit and $37 per hour. In April the company produced 7,800 units using 5,740 direct labor-hours. The actual direct labor cost was $120,540.

The labor efficiency variance for April is:

rev: 11_22_2014_QC_59767

$110,340 U

$18,500 F

$18,500 U

$110,340 F