Cost standards for one unit of product no. C77:Direct material3 pounds at $2.50 per pound$7.50 Direct labor5 hours at $7.50 per hour 37.50 Actual results:    Units produced7,800 units   Direct material purchased26,000 pounds at $2.70$70,200 Direct material used23,100 pounds at $2.70 62,370 Direct labor40,100 hours at $7.30 292,730 Assume that the company computes variances at the earliest point in time.The direct-labor efficiency variance is: 

A. $8,000F.
B. $8,250U.
C. $8,250F.
D. $8,000U.
E. None of the answers is correct.


Answer: B

Business

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