In producing product ZZ, 14,800 direct labor hours were used at a rate of $8.20 per hour. The standard was 15,000 hours at $8.00 per hour. Based on these data, the direct labor has :
Select one:
a. price variance is $3,000 favorable
b. efficiency variance is $1,600 favorable
c. efficiency variance is $1,600 unfavorable
d. price variance is $3,000 unfavorable
