XDT Limited uses a standard costing system for all its services. XDT Limited services photocopiers. The standard direct labour time to service one photocopier is 2½ hours and the standard cost of labour is £18 per direct labour hour. The company budgets 750 photocopier services per month with budgeted monthly labour hours of 1,875. In September, XDT Limited serviced 800 photocopiers and paid their service engineers for a total of 1,950 labour hours. Direct labour cost for the month was £36,075. What is the direct labour efficiency variance for September?
A) £75 Unfavourable
B) £900 Favourable
C) £975 Unfavourable
D) £1,350 Unfavourable

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The Answer of XDT Limited uses a standard costing system for all its services. XDT Limited services photocopiers. The standard direct labour time to service one photocopier is 2½ hours and the standard cost of labour is £18 per direct labour hour. The company budgets 750 photocopier services per month with budgeted monthly labour hours of 1,875. In September, XDT Limited serviced 800 photocopiers and paid their service engineers for a total of 1,950 labour hours. Direct labour cost for the month was £36,075. What is the direct labour efficiency variance for September?
A) £75 Unfavourable
B) £900 Favourable
C) £975 Unfavourable
D) £1,350 Unfavourable

XDT Limited Uses a Standard Costing System for All Its