Respuesta :
Less direct manufacturing labor was employed during production than was anticipated for the output, according to a favorable efficiency variance for that labor.
What is "Direct Labor"?
An individual product, cost center, or work order is assigned to a certain amount of direct labor, which is labor used in production or services. The production team that creates items, such as machine operators, assembly line workers, painters, and so on, is referred to as direct labor when a business generates products.
When a business delivers its services, direct labor is described as the work done by those who provide those services to clients directly, such as consultants and attorneys. A worker performing direct labor hours is typically one who is billing time to a client.
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