Use the following data to find the direct labor efficiency variance.
$\begin{array}{ll}
\text { Direct labor standard (4 hrs. @ } & \$ 28 \text { per unit } \
\$ 7 / \mathrm{hr} \text {.) } & \
\text { Actual hours worked per unit } & 3.5 \text { hours } \
\text { Actual units produced } & 3,500 \text { units } \
\text { Actual rate per hour } & \$ 7.50
\end{array}$

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The Answer of Use the following data to find the direct labor efficiency variance.
$\begin{array}{ll}
\text { Direct labor standard (4 hrs. @ } & \$ 28 \text { per unit } \
\$ 7 / \mathrm{hr} \text {.) } & \
\text { Actual hours worked per unit } & 3.5 \text { hours } \
\text { Actual units produced } & 3,500 \text { units } \
\text { Actual rate per hour } & \$ 7.50
\end{array}$

Use the Following Data to Find the Direct Labor Efficiency