Saxena Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.1hours per unitStandard direct labor rate$15.00per hourStandard cost$1.50per unitThe company budgeted for production of 2,900 units in July, but actual production was 2,800 units. The company used 250 direct labor-hours to produce this output. The actual direct labor rate was $14.10 per hour.The labor efficiency variance for July is:

A. $423 F
B. $423 U
C. $450 U
D. $450 F


Answer: D

Business

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