Hardigree Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.3hours per unitStandard direct labor rate$23.00per hour?In May the company's budgeted production was 8,900 units, but the actual production was 8,800 units. The company used 2,820 direct labor-hours to produce this output. The actual direct labor cost was $70,218.?The labor efficiency variance for May is:
A. $4,482 F
B. $4,482 U
C. $4,140 U
D. $4,140 F
Answer: C
Business
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