Chhom Corporation makes a product whose direct labor standards are 0.6 hours per unit and $29 per hour. In November the company produced 7400 units using 3940 direct labor-hours. The actual direct labor cost was $82,740.The labor efficiency variance for November is:
A. $14,500. U
B. $46,020. U
C. $46,020. F
D. $14,500. F
Answer: D
Business
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