Cole Laboratories Makes and Sells a Lawn Fertilizer Called Fastgro

Multiple Choice

Cole Laboratories makes and sells a lawn fertilizer called Fastgro. The company has developed standard costs for one bag of Fastgro as follows:

The company had no beginning inventories of any kind on January 1. Variable manufacturing overhead is applied to production on the basis of direct labour hours. The results of the company's operations during January are as follows:

-What was the labour efficiency variance for January?

A) $110 favourable.
B) $130 unfavourable.
C) $350 unfavourable.
D) $475 favourable.