Roboto Inc.’s standards for the direct labor of their units…
Roboto Inc.’s standards for the direct labor of their units are as follows: 0.18 labor hours per unit, and $18 per labor hour. This past year, the company actually produced 600,000 units and used a total of 102,000 labor hours to produce their units. The average number of labor hours per unit was actually 0.17 labor hours per unit. Based on this information, what was the direct labor efficiency variance for the year?