Hobart Company Manufactures Patio Umbrellas

Multiple Choice

Hobart Company manufactures patio umbrellas.The direct labor standard for each umbrella is 1.25 direct labor hours at a standard rate of $12.00 per hour.During June, Hobart used 36,000 direct labor hours to produce 30,000 umbrellas.Hobart's direct labor payroll totaled $428,400.What is Hobart's direct labor efficiency variance for November?

A) $3,600 unfavorable
B) $3,600 favorable
C) $18,000 favorable
D) $18,000 unfavorable