Question: The following information is presented for the single product that Holden Ltd. manufactures:
DL
Standard quantity per unit 3 hours
Standard cost per unit of input ? per hour
Standard cost per unit of product ?
Direct labor Flexible budget variance $1,800 U
During the period 1,800 units of final product were manufactured. A total of 5,100 direct labor hours were used at a total cost of $61,200. Based on this information what is direct labor efficiency variance?
a. $1,800 U
b. $3,300 U
c. $3,300 F
d. $4,983 F
e. $5,100 U