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So i got the anwser which is 21840 F for Direct Labor Efficiency Variance. I...

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Accounting

So i got the anwser which is 21840 F for Direct Labor Efficiency Variance. I need help understanding where the 4 came from. When you multipy 6,530 cellos x 4 where does this 4 come from? please help! image
Your answer is partially correct. Sheridan Family Instruments makes cellos. During the past year, the company made 6,530 cellos even though the budget planned for only 5,780. The company paid its workers an average of $15 per hour, which was $1 higher than the standard labor rate. The production manager budgets four direct labor hours per cello. During the year, a total of 24,560 direct labor hours were worked. (a) Calculate the direct labor rate and efficiency variances. (If variance is zero, select "Not Applicable" and enter 0 for the amounts.) Direct labor rate variance 24560 Unfavo Direct labor efficiency variances Favoral

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