Use the information below to answer the following question(s) .
Tractor Corporation produces toy tractors. The company uses the following direct cost categories:
Actual performance for the company is shown below:
Actual output: 5,000 units
Direct Materials:
Direct Manufacturing Labour:
Direct Marketing Labour:

-What are the efficiency variances for direct manufacturing labour and direct marketing labour, respectively?
A) $25,000 favourable; $18,400 favourable
B) $25,000 unfavourable; $18,400 unfavourable
C) $23,750 unfavourable; $12,650 unfavourable
D) $23,750 favourable; $12,650 favourable
Correct Answer:
Verified
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