Capital Leather Company produces leather footballs. The standard cost for each football is:
Direct material 2 feet of leather at $4.00 per foot
Direct labor 1.5 hours at $12.00 per hour
During February, 1,200 footballs were produced and 2,600 feet of leather were purchased at $4.25 per foot. Production usage was 2,300 feet. Direct labor cost incurred was $20,930 for 1,820 hours. How much is the direct labor efficiency variance?

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The Answer of Capital Leather Company produces leather footballs. The standard cost for each football is:
Direct material 2 feet of leather at $4.00 per foot
Direct labor 1.5 hours at $12.00 per hour
During February, 1,200 footballs were produced and 2,600 feet of leather were purchased at $4.25 per foot. Production usage was 2,300 feet. Direct labor cost incurred was $20,930 for 1,820 hours. How much is the direct labor efficiency variance?

Capital Leather Company Produces Leather Footballs