Triton Corporation's direct labor costs for the month of December are as follows:

Actual direct labor hours 6,000
Standard direct labor hours 5,000
Direct labor rate variance-favorable $900
Total payroll $48,000
What was Triton's direct labor efficiency variance (round all answers to the nearest whole cent)?


a.$9,780 favorable
b.$9,600 favorable
c.$ 8,150 unfavorable
d.$9,600 unfavorable

correct: c

Business

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