Hobart Company manufactures patio umbrellas. The direct labor standard for each umbrella is 1.25 direct...
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Accounting
Hobart Company manufactures patio umbrellas. The direct labor standard for each umbrella is 1.25 direct labor hours at a standard rate of $12.00 per hour. During June, Hobart used 36,000 direct labor hours to produce 30,000 umbrellas. Hobarts direct labor payroll totaled $428,400. What is Hobarts direct labor efficiency variance for November?
A. 3,600 unfavorable
B. 3,600 favorable
C. 18,000 unfavorable
D. 18,000 favorable
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