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Wissota Co. has a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $11 per hour.

Wissota Co. has a direct labor standard of 4 hours per unit of output. Each employee has a standard wage rate of $11 per hour. During February, Wissota Co. paid $99,500 to employees for 9,150 hours worked. 2,400 units were produced during February. What is the direct labor efficiency variance?

a.

$1,150 favorable

b.

$4,950 favorable

c.

$6,100 favorable

d.

$302 favorable

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