Use the following data to find the direct labor efficiency variance if the company produced 3,500 units during the period. Direct labor standard (4 hrs. @ $7.10/hr.) $28.40 per unitActual hours worked 12,150Actual rate per hour $7.50a. $4,860 unfavorable. b. $5,600 unfavorable. c. $5,600 favorable. d. $13,135 favorable. e. $4,860 favorable.
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