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Figure 17-4 Shannon Ltd.'s Standard Cost Card Contained the Following Information

Question 16

Multiple Choice

Figure 17-4
Shannon Ltd.'s standard cost card contained the following information:
Direct labour: 1.25 hours * £8.00 per hour = £10.00
Shannon planned to make 12,000 units. Shannon actually made 10,000 units using 13,000 hours.
-Refer to Figure 17-4. Shannon's labour efficiency variance was


A) £4,625 unfavourable.
B) £4,000 unfavourable.
C) £27,750 unfavourable.
D) £24,000 unfavourable.

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