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Use the following data to find the direct labor efficiency variance. Direct labor standard (4.5 hrs.@ $ 6/hr.) $27per finished unit Actual hours worked per
| Use the following data to find the direct labor efficiency variance. |
| Direct labor standard (4.5 hrs.@ $ 6/hr.) | $27per finished unit |
| Actual hours worked per unit | 4.0 hrs |
| Actual units produced | 4,000 units |
| Actual rate per hour | $6.25 |
rev: 11_05_2014_QC_58619
| $16,000 unfavorable | |
| $3,000 favorable | |
| $4,000 unfavorable | |
| $12,000 favorable | |
| $16,000 favorable |
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