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The following labor standards have been established for a particular product: Standard labor-hours per unit of output 8.1 hours Standard labor rate $ 14.40 per

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

Standard labor-hours per unit of output 8.1 hours
Standard labor rate $ 14.40 per hour

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

Actual hours worked 8,700 hours
Actual total labor cost $ 129,195
Actual output 1,000 units

What is the labor efficiency variance for the month?

Multiple Choice

  • $12,555 F

  • $8,640 U

  • $8,910 U

  • $12,555 U

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