Use the following data to find the direct labor efficiency variance.
rev: 11_05_2014_QC_58619
(4.0 hrs./unit)(4,000 units)($6/hr.) - (4,000 units)(4.5 hrs./unit)($6/hr.) = $12,000 favorable
| Direct labor standard (4.5 hrs.@ $ 6/hr.) | $27per finished unit |
| Actual hours worked per unit | 4.0 hrs |
| Actual units produced | 4,000 units |
| Actual rate per hour | $6.25 |
| $16,000 favorable | |
| $4,000 unfavorable | |
| $3,000 favorable | |
| $16,000 unfavorable | |
 | $12,000 favorable |
