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Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. Direct Labor standard (4 hrs.

Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period.

Direct Labor standard (4 hrs. @ $7.00/hr.) $28.00 per unit

Actual hours worked 11,850

Actual rate per hour $7.50

A. $5,925 Unfavorable

B. $7,000 Unfavorable

C. $7,000 Favorable

D. $15,050 Favorable

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