The following labor standards have been established for a particular product: 
The following data pertain to operations concerning the product for the last month:
What is the labor efficiency variance for the month?
Definitions:
Divisionalized Structures
Divisionalized structures refer to organizational models in which operations are segmented into semi-autonomous divisions, each focusing on a particular product line, market sector, or geographical area.
Geographically-Based Structure
An organizational structure that assigns responsibilities based on geographical divisions or territories.
Matrix Structures
An organizational structure that creates project-based teams from different departments for more dynamic and flexible operations.
Divisional Structure
An organizational structure that groups departments based on similar products, services, customers, or geographic locations.
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