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Exhibit 10-3 Glenbrook Inc.has the Following Standard Costs the One Product the Product

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Exhibit 10-3
Glenbrook Inc.has the following standard costs the one product the company produces.
Direct Materials (2 pounds at $18.00 per pound) = $36.00 per unit
Direct Labor (0.6 hours at $48.00 per hour) = $28.80 per unit
During March,Glenbrook produced 2,000 units,bought and used 4,200 pounds of direct materials at $19.20 per pound,and used 1,100 hours of labor at a total cost of $56,100.
-Refer to Exhibit 10-3.Based on this information,what is the direct labor efficiency variance?


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