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Polaco Corporation Makes a Product That Has the Following Direct

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Polaco Corporation makes a product that has the following direct labor standards: Polaco Corporation makes a product that has the following direct labor standards:   In May the company produced 8,500 units using 3,220 direct labor-hours. The actual direct labor rate was $22.10 per hour.The labor efficiency variance for May is: A)  $3,978 Favorable B)  $4,320 Favorable C)  $4,320 Unfavorable D)  $3,978 Unfavorable In May the company produced 8,500 units using 3,220 direct labor-hours. The actual direct labor rate was $22.10 per hour.The labor efficiency variance for May is:


A) $3,978 Favorable
B) $4,320 Favorable
C) $4,320 Unfavorable
D) $3,978 Unfavorable

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