The budget for the month of May was for 17,200 units at a direct materials cost of $34 per unit. Direct labor was budgeted at 43 minutes per unit for a total of $154,800. Actual output for the month was 10,400 units with $175,000 in direct materials and $96,775 in direct labor expense. The direct labor standard of 43 minutes was obtained throughout the month. Variance analysis of the performance for the month of May would show a(n): (CMA adapted) Group of answer choices favorable direct labor efficiency variance of $3175. unfavorable direct labor price (rate) variance of $3175. unfavorable direct labor efficiency variance of $3175. favorable materials efficiency (quantity) variance of $9400.

He moto hotel opened for business on may 1, 2017. here is its trial balance before adjustment on may 31. moto hotel trial balance may 31, 2017 debit credit cash $ 2,283 supplies 2,600 prepaid insurance 1,800 land 14,783 buildings 72,400 equipment 16,800 accounts payable $ 4,483 unearned rent revenue 3,300 mortgage payable 38,400 common stock 59,783 rent revenue 9,000 salaries and wages expense 3,000 utilities expense 800 advertising expense 500 $114,966 $114,966 other data: 1. insurance expires at the rate of $360 per month. 2. a count of supplies shows $1,050 of unused supplies on may 31. 3. (a) annual depreciation is $2,760 on the building. (b) annual depreciation is $2,160 on equipment. 4. the mortgage interest rate is 5%. (the mortgage was taken out on may 1.) 5. unearned rent of $2,580 has been earned. 6. salaries of $810 are accrued and unpaid at may 31