Hardigree Corporation Makes a Product That Has the Following Direct

question 318

Multiple Choice

Hardigree Corporation makes a product that has the following direct labor standards: In May the company's budgeted production was 8,900 units, but the actual production was 8,800 units. The company used 2,820 direct labor-hours to produce this output. The actual direct labor cost was $70,218.The labor efficiency variance for May is:

• A) $4,482 Unfavorable
• B) $4,482 Favorable
• C) $4,140 Unfavorable
• D) $4,140 Favorable

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