Bonnot Corporation Makes a Product That Has the Following Direct

question 56

Multiple Choice

Bonnot Corporation makes a product that has the following direct labor standards: The company budgeted for production of 2,100 units in October, but actual production was 1,900 units. The company used 410 direct labor-hours to produce this output. The actual direct labor rate was $20.60 per hour.
-The labor efficiency variance for October is:

• A)$618 U
• B)$630 F
• C)$618 F
• D)$630 U