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

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Minmax Co.'s direct labor information for February is as follows:  Direct labor hours worked (AQ)  33,600 Standard direct labor hours for units manufactured (SQ)  35,000 Unfavorable direct labor rate variance $11,760 Total payroll for direct labor $470,400\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:


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Compensation paid to employees based on the hours worked or tasks completed, typically on a regular basis such as hourly or weekly.

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