# Quiz 3

The standard quantity or standard hours allowed refers to the amount of the input that should have been used to produce the actual output of the period
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The following labor standards have been established for a particular product:
Standard labor-hours per unit of output 8.7 hours; Standard labor rate $18.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 3,800 hours; Actual total labor cost$67,640; Actual output 500 units
What is the labor efficiency variance for the month?
A. $9,790 F B.$11,095 U
C. $9,955 F D.$11,095 F