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Management Studies

Important information about Direct labor efficiency variance

The following information is presented for the single product that Holden Ltd. manufactures

Standard quantity per unit 3 hours
Standard cost per unit of input ? per hour
Standard cost per unit of product ?
Direct labor Flexible budget variance $1,800 U

During the period 1,800 units of final product were manufactured. A total of 5,100 direct labor hours were used at a total cost of $61,200. Based on this information what is direct labor efficiency variance?

a. $1,800 U
b. $3,300 U
c. $3,300 F
d. $4,983 F
e. $5,100 U

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HR Management, Management Studies

Category:- HR Management
Reference No.:- M9216673

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