Answer:
Unfavorable direct labor efficiency variance =
B. $1,200
Explanation:
Provided information we have,
Standard hours for each unit = 4 hours
Standard hours for actual production = 1,000 [tex]\times[/tex] 4 = 4,000 hours
Actual hours used = 4,100 hours
Standard rate per hour = $12.00
Labor Efficiency Variance = (Standard Hours - Actual Hours) [tex]\times[/tex] Standard Rate Per Hour
= (4,000 - 4,100) [tex]\times[/tex] $12.00
= - $1,200
Thus, the correct option for above is
B. $1,200
