Harris Manufacturing produces white sauce.It uses units as the cost driver for overhead.The following information was provided concerning its standard cost system for 2017: $\begin{array}{|l|l||l|l|} \hline {\text { Budgeted and Standard Data }} & &\text { Actual Data } \\ \hline \text { Material } & \begin{array}{l} 1 / 4 \mathrm{lb} . @ \$ 14 \text { per } \\ \text { pound } \end{array} & \text { Froduced } & 6,200 \text { units } \\\hline \text { Labor } & \begin{array}{l} 1.4 \mathrm{hrs} \text { hour } @ \$ 16 \text { per } \\ \text { hour } \end{array} & \begin{array}{l} \text { Materials } \\ \text { purchased } \end{array} & \begin{array}{l} 1,600 \mathrm{lbs} \text { for } \$ 13.70 / \\ \text { pound } \end{array} \\\hline \text { Total fixed overhead } & \$ 84,000 & \text { Materials used } & 1,520 \mathrm{lbs} . \\ \hline \text { Variable overhead } & \$ 6.50 \text { per unit } & \text { Labor worked } & 8,740 \mathrm{hrs} \text {. at } \$ 15.90 \text { /hour } \\ \hline \text { Production } & 6,000 \text { units } & \text { Total overhead } & \$ 122,000 \\ \hline \end{array}$ How much the direct labor efficiency variance for 2017?

A) $874 favorable B) $86 unfavorable C) $960 unfavorable D) $5,440 unfavorable A) $874 favorable B) $86 unfavorable C) $960 unfavorable D) $5,440 unfavorable

Barnes Company produces men's ties.The following budgeted amounts were provided by management for the current year: \[\begin{array} { | l | c | c | } \hline { \text { Category } } & \text { Standard Inputs } & \text { Stand ard Cost } \\ \hline \text { Direct materials } & 1.1 \text { yards per tie } & \$ 4.00 \text { per yard } \\ \hline \text { Direct labor } & 0.32 \text { hours per tie } & \$ 9.00 \text { per hour } \\ \hline \end{array}\] Barnes produced and sold 4,000 ties during 2017.Actual performance for the year is: $\begin{array}{|l|l|l|l|} \hline{\text { Direct Materials }} &&{\text { Direct Labor }} \\ \hline \text { Yards used in production } & 4,100 & \text { Labor hours incurred } & 1,240 \\ \hline \text { Yards purchased } & 3,900 & \text { Actual cost per hour } & \$ 9.25 \\ \hline \text { Actual cost per yard } & \$ 3.75 & & \\ \hline \end{array}$ How much is the labor efficiency variance?

A) $310 unfavorable B) $360 favorable C) $50 favorable D) $1,000 unfavorable A) $310 unfavorable B) $360 favorable C) $50 favorable D) $1,000 unfavorable