Answer:
$30,000 unfavorable.
Step-by-step explanation:
Calculation for what The direct labor efficiency variance for October was
Using this formula
Direct labor efficiency variance = (Standard hours for actual production - Actual hours) × Standard rate per hour
Let plug in the formula
Direct labor efficiency variance=(5,000 × 2 - $207,000 ÷ $18.00) × $20
Direct labor efficiency variance= (10000 - $11,500) × $20
Direct labor efficiency variance= $1,500 × $20
Direct labor efficiency variance= $30,000 unfavorable
Therefore The direct labor efficiency variance for October was $30,000 unfavorable