Using the Labor Time Standard of 0 $\quad 4,950$ Hours
Total Cost of Direct Labor

Multiple Choice

Using the labor time standard of 0.5 labor hour per unit and a labor cost standard of $10 per labor hour for a 10 pound bag of chocolate and the following actual cost and usage data, compute the direct labor efficiency variance. Direct labor haurs used $\quad 4,950$ hours
Total cost of direct labor $\quad \$ 53,460$
Number of good urits produced $\quad 9,000$ units

A) $3,960 (F)
B) $3,960 (U)
C) $4,500 (U)
D) $4,500 (F)