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Whitman has a direct labor standard of 2 hours per unit of output Each employee has a standard wage rate of $2750 per hour. During Juy, Whenan paid $100,400 to employees for 8,900 hours worked 4790 units were produced during July What is the direct labor efficiency vanance? Multple Choce V200 le $54310 urfevre $54,360 vie $23050 evra Swan Company has a direct labor standard of 15 hours per unit of output. Each employee has a standant wage rate of 5% per hour. During Mach employees worked 13300 hours: The direct laborate variance was $9.170 favorable, and the direct labor efficiency wariance was $15.400 unfavorable How many units were produced Muhiple Choice O O 823 units 655 100 800 un The overall difference between the actual and applied manufacturing overhead is the: Multiple Choice over- or underapplied overhead. overhead rate variance. overhead efficiency variance. overhead volume variance.