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Lovell Nails Performs Manicures in Their Salon The Following Data Relates to the Manicures Performed During the Manicure

Question 127

Multiple Choice

Lovell Nails performs manicures in their salon.Labor standards for each manicure are as follows:  Standard direct labor hours per manicure 1.50 Standard direct labor rate $15.00\begin{array} { | l | r | } \hline \text { Standard direct labor hours per manicure } & 1.50 \\\hline \text { Standard direct labor rate } & \$ 15.00 \\\hline\end{array} The following data relates to the manicures performed during the month of December:
 Actual hours worked 170 Actual total labor cost $2,635 Actual number of manicures performed 120\begin{array} { | l | r | } \hline \text { Actual hours worked } & 170 \\\hline \text { Actual total labor cost } & \$ 2,635 \\\hline \text { Actual number of manicures performed } & 120 \\\hline\end{array} What is the labor quantity (efficiency) variance for the month of December?


A) $ 15 favorable
B) $ 15 unfavorable
C) $150 favorable
D) $150 unfavorable

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