Answer:
O None of these answers are correct.
Explanation:
The computation of the direct manufacturing labor efficiency variance is shown below;
= Standard labor rate × (Standard hours for actual output - Actual hours)
where,
Standard labor rate is $15
Standard hours for actual output would be
= 10,000 containers × 0.05 hours
= 500 hours
And, actual hour is 500 hours
Now put these values to the above formula
So, the value would equal to
= $15 × (500 hours - 500 hours)
= $0
