Whitman has a direct labor standard of 2 hours per unit of output. Each employee has a standard wage rate of $27.50 per hour. During July, Whitman paid $190,400 to employees for 8,900 hours worked. 4,790 units were produced during July. What is the direct labor efficiency variance? Multiple Choice $18.700 favorable $54,350 unfavorable $54.350 favorable $73,050 favorable Swan Company has a direct labor standard of 15 hours per unit of output. Each employee has a standard wage rate of $14 per hour. During March, employees worked 13,100 hours. The direct labor rate variance was $9,170 favorable, and the direct labor efficiency variance was $15,400 unfavorable. How many units were produced? Multiple Choice O 873 units 655 units 1,100 units 800 units Which of the following balanced scorecard perspectives measures how an organization satisfies its stakeholders? Multiple Choice Customer Internal business processes Learning and growth Financial