Minmax Co'S Direct Labor Information for February Is as Follows

question 1

Multiple Choice

Minmax Co.'s direct labor information for February is as follows: $\begin{array}{lr}\text { Direct labor hours worked (AQ) } & 33,600 \\\text { Standard direct labor hours for units manufactured (SQ) } & 35,000 \\\text { Unfavorable direct labor rate variance } & \$ 11,760 \\\text { Total payroll for direct labor } & \$ 470,400\end{array}$ The direct labor efficiency variance in February (to the nearest dollar) was:

• A) $13,440 favorable.
• B) $13,650 favorable.
• C) $13,776 favorable.
• D) $14,000 favorable.
• E) $19,110 favorable.

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