Direct labor efficiency

Direct labor efficiency

Use the following data to find the direct labor efficiency
variance.  Direct labor standard (4.0 hrs.@ $ 7/hr.)   $28per
finished unit    Actual hours worked per unit   3.5 hrs
  Actual units produced 5,500 units   Actual rate per hour
$7.25$22,000 favorable $4,812 favorable $22,000 unfavorable $4,813
unfavorable $19,250 favorable

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