A job was budgeted to require 5 hours of labor per unit at $9.00 per...

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Accounting

A job was budgeted to require 5 hours of labor per unit at $9.00 per hour. The job consisted of 6,000 units and was completed in 27,000 hours at a total labor cost of $274,800. What is the direct labor efficiency variance?

Multiple Choice

$31,800 unfavorable.

$31,800 favorable.

$27,000 unfavorable.

$27,000 favorable.

$4,800 unfavorable.

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