The following information describes a company's usage of direct labor in a recent period. The direct labor efficiency variance is:
Actual hours used 41,000
Actual rate per hour $ 14.00
Standard rate per hour $ 13.00
Standard hours for units produced 43,000
a) $26,000 favorable.
b) $26,000 unfavorable.
c) $15,000 unfavorable.
d) $41,000 favorable.
e) $41,000 unfavorable.