Business
Business, 01.07.2020 15:01, tabbic

Efficient Corporation uses a standard cost system. The following information was provided for the period that just ended: Actual price per gallon $11.75 Actual gallons of material used 5,000 Actual hourly labor rate $17.00 Actual hours of production 24,300 Standard price per gallon $12.00 Standard gallons per completed unit 1/2 Standard hourly labor rate $12.00 Standard time per completed unit 3 hrs. Units completed during the period 9,000 Refer to the information provided for Efficient Corporation. The total direct labor variance is:. a) $216,000 favorable.
b) $32,400 favorable.
c) $89,100 unfavorable.
d) $121,500 unfavorable.

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