Hassock Corp

Multiple Choice

Hassock Corp.produces woven wall hangings.It takes 2 hours of direct labor to produce a single wall hanging.Bartels' standard labor cost is $12 per hour.During August,Bartels produced 10,000 units and used 21,040 hours of direct labor at a total cost of $250,376.What is Bartels' labor efficiency variance for August?

A) $12,480 favorable.
B) $10,376 unfavorable.
C) $14,584 unfavorable.
D) $4,160 favorable.
E) $12,480 unfavorablE.