Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Tractor Corporation produces toy tractors. The company uses the following direct cost categories:

Actual performance for the company is shown below:
Actual output: 5,000 units
Direct Materials:

Direct Manufacturing Labour:

Direct Marketing Labour:

-What are the efficiency variances for direct manufacturing labour and direct marketing labour, respectively?

A) $25,000 favourable; $18,400 favourable
B) $23,750 favourable; $12,650 unfavourable
C) $25,000 unfavourable; $18,400 unfavourable
D) $23,750 unfavourable; $12,650 unfavourable
E) $23,750 favourable; $12,650 favourable