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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. @ $6.95/hr.) $27.80 per unit Actual hours worked 12,400 Actual rate per hour $7.50

$6,820 unfavorable. $7,700 unfavorable. $7,700 favorable. $11,120 favorable. $6,820 favorable.

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