Answer:
Labour time (efficiency) variance = $9,984 unfavorable
Explanation:
<em>The labour time variance is the dollar value of the difference between the standard time allowed for the actual output produced and the actual time used.</em>
Hours
Standard hours ( 960 units × 7.2 hours ) = 6,912
Actual hours <u>7,680</u>
Time variance 768 Unfavorable
× standard labour rate <u>× $13</u>
Variance <u> $9,984 </u>Unfavorable