Minmax Co.'s direct labor information for February is as follows:$\begin{array}{lr}
\text { Direct labor hours worked (AQ) } & 33,600 \
\text { Standard direct labor hours for units manufactured (SQ) } & 35,000 \
\text { Unfavorable direct labor rate variance } & \$ 11,760 \
\text { Total payroll for direct labor } & \$ 470,400
\end{array}$The direct labor efficiency variance in February (to the nearest dollar) was:
A) $13,440 favorable.
B) $13,650 favorable.
C) $13,776 favorable.
D) $14,000 favorable.
E) $19,110 favorable.

Question

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The Answer of Minmax Co.'s direct labor information for February is as follows:$\begin{array}{lr}
\text { Direct labor hours worked (AQ) } & 33,600 \
\text { Standard direct labor hours for units manufactured (SQ) } & 35,000 \
\text { Unfavorable direct labor rate variance } & \$ 11,760 \
\text { Total payroll for direct labor } & \$ 470,400
\end{array}$The direct labor efficiency variance in February (to the nearest dollar) was:
A) $13,440 favorable.
B) $13,650 favorable.
C) $13,776 favorable.
D) $14,000 favorable.
E) $19,110 favorable.

Minmax Co'S Direct Labor Information for February Is as Follows