Twin Pines Custom Trim established the standard labor rate as $8.60 and the standard hours as 4 hours per unit. During June, 100 units were manufactured, and 410 actual labor hours were incurred at a rate of $8.50 per hour. The labor efficiency variance is:
A) $86 unfavorable
B) $45 unfavorable
C) $41 favorable
D) $45 unfavorable.
Correct Answer:
Verified
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