Bartels Corp

question 125

Multiple Choice

Bartels Corp.produces woodcarvings.It takes two hours of direct labor to produce a carving.Bartels' standard labor cost is $12 per hour.During August,Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376.What is Bartels' labor efficiency variance for August?

• A) $10,376 unfavorable
• B) $2,104 unfavorable
• C) $2,104 favorable
• D) $12,480 unfavorable
• E) $ 12,480 favorable