The following standards/unit have been established for product B10:

Standard direct labor cost 2 hour at $20 per hour

The following data pertain to the most recent months operating during which 100 units of product B10 were made:

Actual direct labor cost 210 hours at $18 per hour

Required:

What was the labor efficiency (quantity) variance for the month?

Group of answer choices

Favorable $400

none of other answers

Favorable $180

unfavorable $200

The following standards/unit have been established for product B10: Standard direct labor cost .2 hour at $20 per hour The following data pertain to the most recent month's operating during which 100 units of product B10 were made: Actual direct labor cost .210 hours at $18 per hour Required: What was the labor efficiency (quantity) variance for the month? Favorable $400 none of other answers Favorable $180 unfavorable $200