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