Europa Company Manufactures Only One Product The Direct Labor Efficiency Variance for November (To the Nearest

question 137

Multiple Choice

Europa Company manufactures only one product. Presented below is direct labor information for November. $\begin{array}{lr}\text { Standard direct labor hours per unit of product } & 3.20 \\\text { Number of finished units produced } & 6,500 \\\text { Standard wage rate per direct labor hour (SP) } & \$ 19.20 \\\text { Total direct labor pavroll for the period } & \$ 359.424\\\text { Actual wage rate per direct labor hour worked (AP) }&\$16.00\end{array}$ The direct labor efficiency variance for November (to the nearest dollar) was:

• A) $26,624 unfavorable.
• B) $31,949 unfavorable.
• C) $39,936 favorable.
• D) $71,885 favorable.
• E) $103,834 favorable.