Berends Corporation Makes a Product with the Following Standard Costs

Multiple Choice

Berends Corporation makes a product with the following standard costs:

The company reported the following results concerning this product in April.

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.
-The labor efficiency variance for April is:

A) $1,232 F
B) $1,360 F
C) $1,360 U
D) $1,232 U