Whitman Has a Direct Labor Standard of 2 Hours Per

question 38

Multiple Choice

Whitman has a direct labor standard of 2 hours per unit of output.Each employee has a standard wage rate of $22.50 per hour.During July,Whitman paid $94,750 to employees for 4,445 hours worked.2,350 units were produced during July.What is the direct labor efficiency variance?

• A)$11,000.00 favorable
• B)$5,737.50 favorable
• C)$5,262.50 favorable
• D)$5,262.50 unfavorable

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