A Company Uses the Following Standard Costs to Produce a Single

Multiple Choice

A company uses the following standard costs to produce a single unit of output.
During the latest month,the company purchased and used 58,000 pounds of direct materials at a price of $1.00 per pound to produce 10,000 units of output.Direct labor costs for the month totaled $56,350 based on 4,900 direct labor hours worked.Variable manufacturing overhead costs incurred totaled $15,000 and fixed manufacturing overhead incurred was $10,400.
-Based on this information,the direct labor efficiency variance for the month was:

A) $3,650 favorable
B) $2,450 favorable
C) $1,200 unfavorable
D) $1,200 favorable
E) $2,450 unfavorable