105. Correct answer d. The actual direct labor hours used by Lee Manufacturing is 12,100
calculated as follows.
Efficiency variance: (Actual quantity – Standard quantity) x Standard price
Standard quantity = 6,000 units x 2 hours per unit
= 12,000 hours
Actual hours: (X-12,000) x $15 = $1,500
X – 12,000 = 100
X = 12,100
110
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